Arkansas Writers' Project, Inc. v. Ragland

Jack Holt, Jr., Chief Justice.

At issue is whether or not this court will exercise jurisdiction over the appellant’s 42 U.S.C. §§ 1983 and 1988 claims.

This case has a long history. Seven years ago, in 1980, the appellee, state, assessed appellant, Writers’ Project, on the sales of its Arkansas Times Magazine. Appellant initially contested the assessment but reached a settlement with the state and began to pay the tax. However, appellant reserved the right to renew its challenge if there were a change in the tax law or a court ruling bringing the tax into question. The Supreme Court’s ruling in…