Walker, Mayor v. Pierce

On March 16, 19.35, act No. 108, page 258, Acts of 1935, known as the “Arkansas Alcoholic Control Act,” was approved and became a law. Thereafter, on March 25, 1935, the city council of the city of Newport, a city of the second class, adopted ordinance No. 370, which amended ordinance No. 320 of said city, which latter is the general occupation tax ordinance of said city levying an occupation tax upon certain trades, callings, businesses and professions carried on. therein, by levying an occupation tax on wholesale liquor dealers of $350 per annum and on retail liquor dealers of $200 per…