Thompson v. Chadwick

I think the decree should be reversed.

As I construe the majority view, it, in effect, holds that the State of Arkansas, through its Revenue Commissioner, has waived any right it may have to collect the tax in question. This the Revenue Commissioner could not do. As I read the record, substantial evidence had been presented by the appellant, Revenue Commissioner, at the time he rested his case, to support his contention that the tax was due, demanded, and unpaid, and therefore under our rule in Werbe v. Holt, 217 Ark. 198, 229 S. W. 2d 225, the trial court erred in sustaining appellee’s motion…