Smith v. American Trucking Ass'n, Inc.

David Newbern, Justice.

This is an appeal from a chancellor’s order granting a preliminary injunction. The injunction requires the appellants, referred to here collectively as “the state,” to place in escrow certain highway use and fuel taxes upon collection. The appellees are the American Trucking Associations, Inc., and several trucking companies, representing a class of interstate trucking companies operating trucks registered outside Arkansas. They will be referred to collectively as “ATA.” ATA sought to enjoin the collection of the taxes and a refund of those already collected. The…