Legal Opinion
Mann v. McCarroll, Commr. of Rev.
Supreme Court of Arkansas
Decided June 26, 1939No. 4-5615PublishedCited by 21 opinions
1Opinion of the CourtBaker, J.
In April of 1937, plaintiff Mann purchased in the State of Alabama, for use in his gin in Lee county, gin machinery and equipment, paying therefor, as we understand the complaint, a little more than $13,-000. There was demanded of him, on the 10th day of May, 1939, by Z. M. MoCarroll, Commissioner, a tax of $296.02, purported to have been levied under paragraph (P) § 4, act 154, p. 516, of the Acts of 1937.
In this suit the Bose City Cotton Oil Mill, a corporation, intervened and alleged that it was engaged in the business of processing cottonseed, manufacturing therefrom oil, meal, lint and'…
2Cases cited15 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Burnet v. WellsSupreme Court of the United States · 1933
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- United States v. UpdikeSupreme Court of the United States · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- City of Ames v. State Tax CommissionSupreme Court of Iowa · 1955
- McLeod, Comm. of Revenues v. J. E. Dilworth Co.Supreme Court of Arkansas · 1943
- Olson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1947
- Morley v. E. E. Barber Construction Co.Supreme Court of Arkansas · 1952
16 more not listed; retrieve them via the Exa API.