Legal Opinion
Hardin, Comm. of Revenues v. Gautney, Chancellor
Supreme Court of Arkansas
Decided July 13, 1942No. 4-6908PublishedCited by 9 opinions
1Opinion of the CourtGrieein Smith, C. J.
February 20, 1942, Joe Hardin, as commissioner of revenues, filed with the circuit clerk for Mississippi county a certificate of indebtedness, “. ... in re, delinquent sales tax $384, July through December, 1941.” It was asserted that O. M. Morgan owed $307.20 on gross receipts from music machines operated by coins inserted in slots. Sec. 3 (e),. Act 386 of 1941, p. 1059. A penalty of 25% was added by the commissioner, amounting to $76.80. See. 9 (b) of Act 386.
March 28,1942, and by amendment June 24, the taxpayer petitioned Mississippi chancery court to enjoin Hale Jackson, as sheriff, and…
2Cases cited2 opinions
- McCarroll, Commr. of Revs. v. Gregory-Robinson-SpeasSupreme Court of Arkansas · 1939
- McCain, Commissioner of Labor v. Hammock, ChancellorSupreme Court of Arkansas · 1942
3Cited by9 opinions
- Martin v. Couey Chrysler Plymouth, Inc.Supreme Court of Arkansas · 1992
- Taber v. PledgerSupreme Court of Arkansas · 1990
- Hardin, Comm. of Revenues v. Norsworthy, Co. JudgeSupreme Court of Arkansas · 1942
- Commissioner of Revenues v. Dillard's, Inc.Supreme Court of Arkansas · 1955
- Cook, Commissioner of Revenues v. HickenbottomSupreme Court of Arkansas · 1948
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