Legal Opinion
Wiseman v. Phillips
Supreme Court of Arkansas
Decided June 3, 1935No. 4-3942PublishedCited by 47 opinions
1Opinion of the Court
The General Assembly of 1935 enacted act 233, the "Arkansas Emergency Retail Sales Tax Law," as it is named in 1. Its purposes as defined in 2 are "to provide relief for the free common schools of the State, for the wards of the State who are supported from the Charities Fund, and for other worthy causes." Section 3 consists of definition of terms as used in the act. Section 4 levies the tax. It reads as follows:
"Beginning May 1, 1935, there is hereby levied upon, and shall be collected from all retail sales, as herein defined, a tax of two (2%) per centum of the gross proceeds derived from…
2Cases cited28 opinions
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Crew Levick Co. v. PennsylvaniaSupreme Court of the United States · 1917
- Bromley v. McCaughnSupreme Court of the United States · 1929
23 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- McArthur v. SmallwoodSupreme Court of Arkansas · 1955
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- Ainsworth v. BryantCalifornia Supreme Court · 1949
- Mouledoux v. MaestriSupreme Court of Louisiana · 1941
- Welsh, Governor v. SellsIndiana Supreme Court · 1963
42 more not listed; retrieve them via the Exa API.