746 S.W.2d 377 (Ark. 1988), 85-101, American Trucking Associations, Inc. v. Gray

Docket Nº:85-101.
Citation:746 S.W.2d 377, 295 Ark. 43
Opinion Judge:[18] 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:[13] 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
 
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Page 377

746 S.W.2d 377 (Ark. 1988)

295 Ark. 43

AMERICAN TRUCKING ASSOCIATIONS, INC., et al. Appellants,

v.

Henry C. GRAY, Director, Arkansas Highway and Transportation

Department, et al. Appellees.

No. 85-101.

Supreme Court of Arkansas.

March 14, 1988.

[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.

NEWBERN, Justice.

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

Page 378

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...

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