Lee v. Hector Supply Co.

On Rehearing Granted.

—Pursuant to the granting of rehearing, we have considered additional brief filed herein and have also heard arguments by able counsel for the respective parties.

Since our former opinion was filed, there has been brought to our attention the case of McCarroll, Commissioner, v. Scott Paper Box Co., et al., 195 Ark. 1105, 115 S. W. (2) 839. That case is in harmony with the view expressed by Mr. Justice Buford in the opinion filed July 6th, 1938, saying:

“The shippers of fruit and vegetables who purchase from plaintiffs the materials with which to crate and ship the produce…