Stanley v. Gates

Hart, J.,

(after stating the facts). It is first earnestly insisted that the income tax law under consideration is a property tax, and is therefore violative of the equality and uniformity clause of article 16, § 5, of the Constitution; hut the court held adversely to thát contention in Sims v. Ahrens, 167 Ark. 557, 271 S. W. 720, where it was held that an income tax is neither a property tax nor an occupation tax within the meaning of the provision of the Constitution just referred to.

It is next insisted that this holding was obiter dic-twn, and should not be considered binding upon the court…