Miller Lumber Company v. Floyd

Hart, J.,

(after stating the facts.) This is the second appeal in this case. As above stated, the opinion on the former appeal is reported in 160 Ark. 17, under the style Floyd v. Miller Lumber Company. Counsel for appellants say that the original complaint was drafted with a view of raising the sole issue -of the constitutionality of the Severance Tax Act. The Legislature of 1923 passed an act to levy ia privilege or license tax upon all persons, firms, -and corporations engaged in the business of severing our natural resources from the soil or water. General Acts of Arkansas, 1923, p. 67.

Appe…