Wilson v. Cook

An Arkansas statute, 'Act 118 of 1923, Pope’s Digest, Arkansas Statutes (1937), § 13371, imposes “a privilege or license tax . . . upon each person . . . engaged in the business of . . . severing from the soil . . . for commercial purposes natural resources, including . . . timber ...” ■By § 13372, as a condition of the license, there is imposéd on the severer an obligation to pay the tax and consent that the tax “shall . . . remain a lien on each unit of production until paid into.the State Treasury . . .” Section 13375 fixes the tax at 7 cents per thousand feet of the tim- • ber severed.…