Legal Opinion

Southwestern Distilled Products Co. v. State Ex Rel. Humphrey

Supreme Court of Arkansas

Decided January 29, 1940No. 4-5896PublishedCited by 6 opinions

1Opinion of the CourtHumphreys, J.

Appellee brought this suit at the instance of Z. M. MoCarroll, duly qualified and acting Commissioner of Revenues for the state of Arkansas, against appellant, a duly licensed rectifier of liquors in the state of Arkansas, in the third division of the circuit court of Pulaski county to recover the sum of $14,972.05 in taxes imposed upon it at the rate of 5c a gallon under the provisions of § 4 of act 109 of the Acts of the Legislature of 1935, which section is as follows:

“ Section 4. Every person engaged, or proposing to engag'e in the business or occupation in this state of blending,…

2Cases cited5 opinions

  1. State v. ChiltonWest Virginia Supreme Court · 1901
  2. State Ex Rel. Attorney General v. New York Life InsuranceSupreme Court of Arkansas · 1939
  3. State Ex Rel. Attorney General v. Anderson-Tully Co.Supreme Court of Arkansas · 1932
  4. State Ex Rel. Attorney General v. Chicago Mill & Lumber Corp.Supreme Court of Arkansas · 1933
  5. Refunding Board of Ark. v. State Hwy Audit Comm'nSupreme Court of Arkansas · 1934

3Cited by6 opinions

  1. Superior Bath House v. McCarroll, Comm. of Rev.Supreme Court of Arkansas · 1940
  2. Terminal Oil Co. v. McCarroll, Comm. of RevenuesSupreme Court of Arkansas · 1941
  3. Terry v. Little Rock Civil Service CommissionSupreme Court of Arkansas · 1949
  4. Southwestern Distilled Products, Inc. v. State Ex Rel. ButtSupreme Court of Arkansas · 1942
  5. Thompson v. ChadwickSupreme Court of Arkansas · 1953

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API