Ragland v. Arkansas Writers' Project, Inc., 85-115

Decision Date18 November 1985
Docket NumberNo. 85-115,85-115
Citation287 Ark. 155,698 S.W.2d 802
Parties, 12 Media L. Rep. 1407 Charles D. RAGLAND, Commissioner of Revenues, Appellant, v. ARKANSAS WRITERS' PROJECT, INC., Appellee.
CourtArkansas Supreme Court

SUPPLEMENTARY OPINION ON REHEARING

GEORGE ROSE SMITH, Justice, on rehearing.

In our original opinion the decree was reversed on a question of statutory construction, 287 Ark. 155, 697 S.W.2d 94 (1985). In its petition for rehearing the appellee does not reargue that issue, but it does insist that we should have discussed the constitutionality of the imposition of a sales tax on the sales of the Arkansas Times Magazine. That issue was argued by the appellee on its cross appeal, seeking attorney's fees, but the argument was incorporated by reference in the response to the direct appeal and should have been discussed.

The constitutional contention is twofold. It is first said that to exempt certain sports publications from the sales tax but to tax the sales of the Times is a denial of equal protection. We need not explore this point, for it would avail the appellee nothing if it wins its argument. The legislature has levied a valid sales tax that is applicable to the Times. It is immaterial that an exemption in favor of some other taxpayer may be invalid, as discriminatory. If so, it is the exemption that would fall, not the tax against the Times. The courts cannot create a tax exemption; that must be done by the legislature. It has not exempted the Times.

It is also argued that a tax on the sales of the Times is an infringement upon its freedom of speech and of the press. Two cases are primarily relied upon, but neither addressed the validity of a tax comparable to an ordinary sales tax. Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue, 460 U.S. 575, 103 S.Ct. 1365, 75 L.Ed.2d 295 (1983); Grosjean v. American Press Co., 297 U.S. 233, 56 S.Ct. 444, 80 L.Ed. 660 (1936). In fact, Grosjean supplied the answer to the appellee's contention. The Court said that the owners of newspapers are not immune from any of the "ordinary forms of taxation" for support of the government. That statement applies with even greater [287 Ark. 157-B] force to the Times, a monthly magazine publishing matters of general interest. Certainly the Times has no greater claim to tax exemptions than has, say, a publisher of books. Both are exercising First Amendment rights, but it would not be seriously argued that they are exempt from income taxes,...

To continue reading

Request your trial
8 cases
  • Arkansas Writers Project, Inc v. Ragland
    • United States
    • United States Supreme Court
    • April 22, 1987
    ...claims under §§ 1983 and 1988, this Court remands to give them an opportunity to do so. Pp. 233—234. 287 Ark. 155, 697 S.W.2d 94 and 698 S.W.2d 802, reversed and remanded [Fastcase Editorial Note: The Court's reference to 287 Ark. 155, 697 S.W.2d 94 and 698 S.W.2d 802 is short for Ragland v......
  • Cutler v. U.S. Dep't of Health & Human Servs.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • August 14, 2015
    ...exemption that would fall, not the tax against” the appellant. Id. at 226, 107 S.Ct. 1722 (quoting Ragland v. Arkansas Writers' Project, 287 Ark. 155, 698 S.W.2d 802, 803 (1985) ) (brackets in original).The U.S. Supreme Court thought otherwise. Reasoning that the “constitutional attack hold......
  • Arkansas Writers' Project, Inc. v. Ragland, 85-115
    • United States
    • Supreme Court of Arkansas
    • November 2, 1987
    ...v. Arkansas Writers' Project, Inc., 287 Ark. 155, 697 S.W.2d 94 (1985), and, on rehearing, on federal constitutional grounds, 287 Ark. 155, 698 S.W.2d 802 (1985). In 1987, the Supreme Court reversed this court and held that the tax was unconstitutional. The most telling paragraph of the opi......
  • Cutler v. U.S. Dep't of Health & Human Servs., 14-5183
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • August 14, 2015
    ...since "it is the exemption that would fall, not the tax against" the appellant. Id. at 226 (quoting Ragland v. Arkansas Writers' Project, 698 S.W.2d 802, 803 (Ark. 1985)) (brackets in original). The U.S. Supreme Court thought otherwise. Reasoning that the "constitutional attack holds the on......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT