Legal Opinion
Beard, Collector v. Vinsonhaler
Supreme Court of Arkansas
Decided May 23, 1949No. 4-8881PublishedCited by 9 opinions
1Opinion of the CourtGeorge Rose Smith, J.
This case involves the validity of occupation taxes levied hy Ordinance No. 7573 of the City of Little Rock. The appellees, a partnership owning radio station KGHI and a corporation owning station KARK, brought suit to enjoin the City Collector from enforcing the ordinance, upon the theory that the taxes are an unconstitutional burden on interstate commerce. The chancellor sustained this contention. A second contention, that the ordinance infringes the guaranty of free speech, has been abandoned.
The ordinance levies an annual occupation tax of $250 upon persons who either (a) cany on the…
2Cases cited6 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al.Supreme Court of the United States · 1932
- Postal Telegraph-Cable Co. v. City of RichmondSupreme Court of the United States · 1919
- Fisher's Blend Station, Inc. v. State Tax CommissionSupreme Court of the United States · 1936
- Postal Telegraph Cable Co. v. CharlestonSupreme Court of the United States · 1894
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Albuquerque Broadcasting Co. v. Bureau of RevenueNew Mexico Supreme Court · 1950
- Nicholson v. City of Forrest CitySupreme Court of Arkansas · 1950
- J. Elroy McCaw and John D. Keating v. Earl W. Fase, the Tax Commissioner of the Territory of HawaiiCourt of Appeals for the Ninth Circuit · 1955
- Albuquerque Broadcasting Co. v. Bureau of RevenueNew Mexico Supreme Court · 1955
- City of Peoria v. Brink's Home Security, Inc.Court of Appeals of Arizona · 2010
4 more not listed; retrieve them via the Exa API.