McCarroll, Commissioner of Revenues v. Arnold

Z. M. McCarroll, commissioner of revenues for the state of Arkansas, 'brings this appeal from a final decree of the Pulaski chancery court permanently enjoining him from collecting, or attempting to collect, a tax on motor vehicle fuel sold within the town of Omaha, Boone county, Arkansas, at a rate in excess of that provided for by the laws of Missouri.

It is alleged by appellees in their petition for a restraining order that they are residents of the incorporated town of Omaha, Arkansas, .and are engaged in the sale of gasoline to retail dealers therein; that Omaha was duly incorporated…