Bradley Lumber Co. of Ark. v. Cheney

This is a hill in equity by which the appellant seeks to enjoin the Commissioner of Revenues from enforcing a regulation issued under § 1 of Act 100 of 1955 (Ark. Stats. 1947, § 84-2107). It is asserted that Act 100 was not constitutionally passed by the General Assembly and that in any event there is no statutory authority for the imposition of a severance tax upon rough lumber as distinguished from timber. The chancellor held Act 100 to he constitutional and dismissed the appellant’s complaint.

Section 1 of Act 100 requires, in substance, that a purchaser of severed natural resources must…