El Dorado Baking Co. v. City of Hope

The facts in this case are agreed. The appellant, El Dorado Baking Company, is a corporation having* a fixed place of business in El Dorado, Arkansas, where it manufactures bread and other bakery products and where it pays an occupation tax of $50 per annum. Its products are manufactured under the laws of Arkansas and under rules and regulations promulgated by the State Board of Health and other inspection agencies of the state. It does not maintain a place of business in Hope, Arkansas, but sells and delivers through its agents at wholesale to retail merchants, hotels and cafes only. The…