Wiseman v. Phillips

Since a constitutional majority of the court decline to overrule State v. Handlin, 100 Ark. 175, 139 S. W. 1112, Floyd v. Miller Lumber Co., 160 Ark. 17, 254 S. W. 450, Sims v. Ahrens, 167 Ark. 557, 271 S. W. 720, and Stanley v. Gates, 179 Ark. 886, 19 S. W. (2d) 1000, I perceive that we are bound by the doctrines therein announced and for this reason I concur in the court’s view that the Sales Tax Act of 1935 is constitutional and valid. This Sales Tax Act cannot be distinguished in principle from the Income Tax Act held constitutional in Stanley v. Gates, supra, and all efforts in this…