746 S.W.2d 377 (Ark. 1988), 85-101, American Trucking Associations, Inc. v. Gray
|Citation:||746 S.W.2d 377, 295 Ark. 43|
|Opinion Judge:|| The opinion of the court was delivered by: David Newbern, Justice.|
|Party Name:||AMERICAN TRUCKING ASSOCIATIONS, INC., et al. Appellants, v. Henry C. GRAY, Director, Arkansas Highway and Transportation Department, et al. Appellees.|
|Attorney:|| Mayer, Brown & Platt, by: Andrew L. Frey, Kenneth S. Geller and Douglas K. Mayer; Of Counsel: William S. Busker, Vice President, Legal Affairs, American Trucking Ass'n Inc.; Ata Litigation Center, by: Daniel R. Barney and Robert Digges, Jr.; Wright, Lindsey & Jennings, by: Peter G. Kumpe and...|
|Case Date:||March 14, 1988|
|Court:||Supreme Court of Arkansas|
[295 Ark. 44] Andrew L. Frey, Kenneth S. Geller, Washington, D.C., Daniel R. Barney, Robert Digges, Jr., Alexandria, Va., William S. Busker, Vice President, Legal Affairs ATA, Inc., Peter G. Kumpe, Leon Holmes, Gregory T. Jones, Little Rock, for American Trucking Association, Inc.
Eugene G. Sayre, Jack, Lyon & Jones, P.A., Little Rock, for appellant Leon Cawood d/b/a/ Leon Cawood Trucking.
Thomas B. Keys, Ted Goodloe, Joe Morphew, Steve Clark, Atty. Gen., Little Rock, for appellees.
Jerry C. Jones, B. Michael Bennett, Little Rock, for intervenors O.K. Enterprises, Inc., Peterson Industries, Inc., and Pilgrim's Pride Corp.
Jeffrey W.King, K. Michael O'Connell, Daniel J. Harrold, Collier, Shannon, Rill & Scott, Washington, D.C., Griffin Smith, Griffin Smith, Jr., Smith, Smith, Nixon & Duke, Little Rock, for Owner-Operators Independent Drivers Ass'n of America, Inc., Adaline Munn and Jacqueline Davis in support of their motion to intervene.
The appellants, American Trucking Associations, Inc., et al., (ATA) challenged the constitutionality of Act 685 of 1983, which instituted the Arkansas Highway Use Equalization Tax (HUE Tax), as a violation
of the Commerce Clause. The Pulaski County Chancery Court upheld the tax, and we affirmed. American Trucking Associations, Inc. v. Gray, 288 Ark. 488, 707 S.W.2d 759 (1986). While the case was on certiorari, the Supreme Court decided American Trucking Associations, Inc. v. Scheiner, --- U.S. ----, 107 S.Ct. 2829, 97 L.Ed.2d 226 (1987), invalidating a similar Pennsylvania tax. The Supreme Court vacated our judgment in the Gray case and remanded it to us for reconsideration in light of its decision in the Scheiner case, --- U.S. ----, 107 S.Ct. 3252, 97 L.Ed.2d 752. On August 14, 1987, the appellees, Henry C. Gray, Director of the Arkansas Highway and Transportation Department, et al., were ordered by Mr. Justice Blackmun, in his capacity as Circuit Justice, to place HUE tax receipts in an interest-bearing escrow. As directed, we now reconsider our prior decision of the case. In [295 Ark. 45] addition to the basic question of the constitutionality of the act, we have been asked by the appellant class represented by ATA to decide whether and to what extent taxes collected pursuant to the act are to be refunded if the act is invalidated. We are also asked to determine whether counsel for ATA are entitled to court ordered attorney fees. We hold that the act is unconstitutional, the taxpayers represented by ATA are entitled to have refunded the taxes they have paid into the escrow fund, and the case is to be remanded to the chancery court to determine the manner of refund distribution and payment of attorney fees.
We need not set out the details of the HUE tax, as that was done in our earlier opinion in this case. Nor do we need to detail the Pennsylvania tax, which was held invalid in the Scheiner...
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