Cargo Carriers, Inc. v. Ragland

Steele Hays, Justice.

In our opinion in Cargo Carriers, Inc. v. Charles D. Ragland, Director, 278 Ark. 401, 646 5. W.2d 681 (1983), we declined to consider arguments by appellant that the commerce, due process and equal protection clauses of the United States Constitution were violated by the imposition of a sales tax by the State of Arkansas on barges manufactured by appellant, as we found the record confirmed appellee’s claim that the arguments were newly raised on appeal.

By Petition for Rehearing, appellant has satisfied us that these arguments, though not pleaded, were sufficiently raised…