Hardin, Comm'r of Rev. v. Spiers

Appellee is the holder of a permit to transport alcoholic liquors through the state of Arkansas in interstate commerce, which permit was issued pursuant to rules and regulations promulgated by the Commissioner of Revenues under the authority of acts 108 and 109 of the Acts of 1935.

The constitutionality of the legislation pursuant to which permits of this character are issued was thoroughly considered in the recent case of Duckworth v. State, 201 Ark. 1123, 148 S. W. 2d 656, and it would be a work of supererogation to further review the subject. We reaffirm the holding of that case that the…