Arkansas Power & Light Co. v. Roth

The parties to this litigation entered into a contract whereby appellant, a public utility corporation, agreed to generate and furnish appellee, a rice grower, with electric power to use in connection with the cultivation of his rice crop. Appellee was unable to pay for the current monthly, as bills were rendered, and he, therefore, gave appellant a chattel mortgage on all of his crop to secure the payment thereof, payable out of the proceeds of said crop. When the crop had been harvested appellee paid the account, but refused to pay the sales tax thereon of two per cent. Appellant refused to…