Wiseman, Commissioner of Revenues v. Town of Omaha

The village of Omaha is situated on U. S. Highway No. 66 in the northern part of Boone county, Arkansas, about 3% miles south of the Missouri-Arkansas State line. Subsequent to January 1, 1935, it has been incorporated, the exact date not being shown, under the corporate name of Omaha, and its corporate limits so fixed as to include the former unincorporated village and all the land on either side of said highway to the Missouri-Arlcansas State line. The principal, if not the sole, object of so incorporating it as a town was to enable filling station operators in said town to compete with…