Legal Opinion

Scurlock v. Henderson

Supreme Court of Arkansas

Decided May 31, 1954No. 5-339Published

1Opinion of the Court

268 S.W.2d 619 (1954)

SCURLOCK

v.

HENDERSON.

No. 5-339.

Supreme Court of Arkansas.

May 31, 1954.

Rehearing Denied June 28, 1954.

O. T. Ward and Russell Reinmiller, Little Rock, for appellant.

Elsijane T. Roy and Reid & Roy, Blytheville, for appellee.

GRIFFIN SMITH, Chief Justice.

The question for determination is whether tax exemptions provided by § 6(d) of Act 487 of 1949, Ark.Stats. § 84-3106, Sup, may be invoked in favor of one who purchases machinery for ginning cotton. The exemption extends to tangible personal property "* * * used by manufacturers or processors or distributors for further…

2Cases cited11 opinions

  1. Brodie v. FitzgeraldSupreme Court of Arkansas · 1893
  2. State v. Wertheimer Bag Co.Supreme Court of Alabama · 1949
  3. Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
  4. Wiseman v. Madison Cadillac CompanySupreme Court of Arkansas · 1935
  5. Moore v. Farmers Mutual Manufacturing & Ginning Co.Arizona Supreme Court · 1938

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