Legal Opinion
Bangs v. McCarroll, Commr. of Revenues
Supreme Court of Arkansas
Decided March 31, 1941No. 4-6282PublishedCited by 5 opinions
1Opinion of the CourtHolt, J.
Appellants, Roy Bangs and W. J. McPike, filed complaint in the Pulaski chancery court in which they alleged that they “own and operate a number of automatic music phonographs and automatic amusement games, all of which are placed in cafes and taverns on commission with the owners thereof. . . .
‘ ‘ That act 201 of the Acts of 1939 provides: ‘ That before said phonograph and amusement games can be operated, each must have a tag attached showing that the annual privilege tax of .$5 has been paid’.”
They further alleged “That the Arkansas Sales Tax Law provides certain exemptions under sub-section…
2Cases cited1 opinion
- Wiseman v. Madison Cadillac CompanySupreme Court of Arkansas · 1935
3Cited by5 opinions
- Hervey v. International Paper Co.Supreme Court of Arkansas · 1972
- C.J.C. Co. v. CheneySupreme Court of Arkansas · 1965
- Skelton v. B. C. Land Co.Supreme Court of Arkansas · 1974
- Southern Kraft Corp. v. Hardin, Comm. of RevenuesSupreme Court of Arkansas · 1943
- No., Colorado Attorney General Reports1983