State v. Gloster Lumber Co.
Supreme Court of Arkansas
Appeal from Ouachita Chancery Court; J. M. Barker,- Chancellor; The sole question presented grows out of the fact that the active business of the defendant corporation is carried ¡on outside of the State of Arkansas. The court erred in holding that the complaint was without equity and in dismissing it. The complaint was sufficient and stated a cause of action and sufficiently alleged that defendant corporation was “doing business” in Arkansas.
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Appeal from Ouachita Chancery Court; J. M. Barker,- Chancellor; The sole question presented grows out of the fact that the active business of the defendant corporation is carried ¡on outside of the State of Arkansas. The court erred in holding that the complaint was without equity and in dismissing it. The complaint was sufficient and stated a cause of action and sufficiently alleged that defendant corporation was “doing business” in Arkansas. Although appellee’s tangible property situated in another State where its active business is being conducted can not be taxed in this State, its shares…
1Opinion of the CourtMcCulloch, C. J.
Appellee is a domestic business and manufacturing corporation organized under the laws ol the State in the year 1914, and is domiciled at Camden, Arkansas. It owns no tangible property of any kind situated in the State, and its assets consist of a sawmill, lumber, logs, merchandise, standing timber and timber lands situated in the State of Mississippi, where it operates the business of manufacturing and selling lumber. It has paid no property tax in the State of Arkansas since its organization; none has been assessed against it in this State; and the present action is one instituted by the…
2Cases cited2 opinions
- State ex rel. Attorney General v. Bodcaw Lumber Co.Supreme Court of Arkansas · 1917
- Crossett Lumber Co. v. StateSupreme Court of Arkansas · 1919
3Cited by4 opinions
- State Ex Rel. Attorney General v. Lion Oil Refining Co.Supreme Court of Arkansas · 1926
- Arkansas Anthracite Coal Co. v. StateSupreme Court of Arkansas · 1921
- Pulaski County Board of Equalization v. American Republic Life InsuranceSupreme Court of Arkansas · 1961
- State v. Eagle Lumber Co.Supreme Court of Arkansas · 1921