Wiseman v. Arkansas Power & Light Co.

The Commissioner of Bevenues sued the Arkansas Power & Light Company for the sum of $1,008.42, alleging that said sum was due by appellee for the year 1932 upon, the fee levied under § 8 of act 72 of the Acts of 1933, for the support of the Fact Finding-Tribunal.

The appellee’s principal business is that of supply ing public service in the furnishing and distribution of electricity, gas, water, etc. It set up its gross income, for the year of 1932, in the aggregate amount of $7,889,-090.73. Of this amount it collected $7,699,981.50. in this gross income items were carried upon the books as…