Scurlock v. Little

Ed. F. McFaddin, Justice.

In this case, Scurlock, as Commissioner of Revenues of Arkansas, attempted to have an execution levied on the property of appellee, Little, for sales tax claimed under Act 386 of 1941. The Chancery Court enjoined the levy of the execution; aiid Scurlock brings this appeal.

Little lives and operates stores in Union County, Arkansas; and appellant is — and each of his predecessors was — Commissioner of Revenues of the State of Arkansas. In early 1952 the Commissioner notified Little that an audit disclosed that Little owed additional amounts for gross receipts (sales)…