Scurlock v. Henderson

G-rieein Smith, Chief Justice.

The question for determination is whether tax exemptions provided by § 6(d) of Act 487 of 1949, Ark. Stat’s, § 84-3106 (sup.) may be invoked in favor of one who purchases machinery for ginning cotton. The exemption extends to tangible personal property “. . . used by manufacturers or processors or distributors for further processing, compounding, or manufacturing; [also] tangible personal property used for repair, replacement, or expansion of existing manufacturing or processing facilities . . .”

In March, 1951, W. A. Henderson, Jr., purchased gin machinery from a…