Arkansas Tax Commission v. Ashby

(with whom Mr. Justice Leflar agrees), concurring in part and dissenting in part. The majority’s holding that statutes creating the Tax Commission are not constitutionally objectionable or functionally defective in their entirety finds support in numerous opinions of this Court; but Mr. Justice Leflar and I veer away from the present construction dealing with the time within which the Commission was compelled to function.

The majority’s analysis of applicable legislation imputes a meaning imperatively requiring the Commission to attain an expressed purpose under an exclusive procedural pattern…