Legal Opinion

Arco Auto Carriers, Inc. v. State

Supreme Court of Arkansas

Decided November 21, 1960No. 5-2253PublishedCited by 5 opinions

1Opinion of the Court

Sam Robinson, Associate Justice.

This action was brought by the State of Arkansas to enforce the collection of certain ad valorem taxes on trucks and equipment used by appellants in hauling for hire into and through the State of Arkansas in interstate commerce, automobiles and other merchandise. The issue is the validity of the tax. The chancellor held that the tax is valid, and the transportation companies have appealed. On motion of appellant Greyvan Lines, Inc., its appeal has been dismissed.

The tax is authorized by Ark. Stats. § 84-601. The property used in interstate commerce and in issue…

2Cases cited6 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
  3. Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
  4. Standard Oil Co. v. PeckSupreme Court of the United States · 1952
  5. McDaniel v. Texarkana Cooperage & Manufacturing Co.Supreme Court of Arkansas · 1910

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

3Cited by5 opinions

  1. Weiss v. McFaddenSupreme Court of Arkansas · 2003
  2. Kimbrell v. McCleskeySupreme Court of Arkansas · 2012
  3. County of Howard v. RotenberrySupreme Court of Arkansas · 1985
  4. Anderson Trucking Service, Inc. v. Tax DivisionSupreme Court of Arkansas · 1977
  5. Weiss v. McFaddenSupreme Court of Arkansas · 2003

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