State Ex Rel. Attorney General v. Williams-Echols Dry Goods Co.

Hart, C. J.,

(after stating the facts). The suit wias instituted under an act of the Legislature of 1917, providing for the assessment of insurance companies and assessing for taxation the intangible property of all corporations.

Section 1 of the act relates to the taxation of insurance companies, and is ■§ 9964 of Crawford & Moses ’ Digest. Section 2 is § 9965 of the Digest, and provides that all corporations doing business in this State, except corporations whose property is assessed by the Arkansas Tax Commission and the-corporations required to make and file the special returns provided for…