Ragan v. Venhaus, 85-109

Decision Date16 June 1986
Docket NumberNo. 85-109,85-109
Citation711 S.W.2d 467,289 Ark. 266
PartiesJames A. RAGAN, Rileys's, Inc., On Behalf Of Themselves and All Other Similarly Situated Taxpayers, Appellants, v. Donald VENHAUS, et al, Appellees.
CourtArkansas Supreme Court

Mitchell, Williams, Selig, Jackson & Tucker by Eugene G. Sayre & Joyce Kinkead, Little Rock, for appellants.

Henry & Duckett by Stephen L. Curry, Wayne Zakrzewski, Revenue Legal Counsel, Mark Stodola, City Atty. by Carolyn B. Witherspoon, Little Rock, for appellees.

JOHN G. LILE, Special Justice.

Appellants filed suit in Pulaski Chancery Court claiming that the 1% compensating use tax imposed and collected by appellees in Pulaski County since April 1, 1982, constitutes an illegal exaction. The chancellor held that appellees' imposition of the use tax was not an illegal exaction. We reverse and remand.

The facts were virtually all stipulated and are undisputed by the parties. The Pulaski County Quorum Court adopted Ordinance 81-OR-71 on December 8, 1981, calling for a special election in Pulaski County to be held February 2, 1982. The official ballot and voting instructions called for the voters to vote for or against the adoption of a 1% sales tax pursuant to the provisions of Act 991 of 1981, as amended by Act 26 of 1981, First Extraordinary Session, but no mention was made of a 1% compensating use tax. The proposition received a favorable majority, and the results were certified to and published by the Pulaski County Judge on February 5, 1982.

However, on March 23, 1982, the Pulaski County Quorum Court adopted Ordinance 82-OR-12 which contained an article purporting to enact a 1% compensating use tax after April 1, 1982, and since that date both a 1% sales tax and a 1% use tax have been imposed and collected by the appellees.

This suit was filed October 5, 1982, and subsequently was certified as a class action.

The chancellor determined that the suit was an untimely election challenge filed more than thirty days after the certification of the election results. She further held that if the claim was not an election challenge, and was indeed an illegal exaction suit, then the mention of Act 26 of 1981 in the ballot title used in the special election was sufficient to notify the voters that not only a 1% sales tax but also a 1% use tax were to be voted on in the election.

There is a threshold issue which must be considered. Appellants filed a timely notice of appeal and properly ordered a transcript; however, appellants did not designate the entire record. Appellants did specifically list pleadings, motions, responses, all testimony, all stipulations, all exhibits and all orders filed in the trial court. The appellants did not file with their notice of appeal a statement of points on which they would rely on appeal.

The appellees filed a motion in the trial court to dismiss the appeal alleging that appellants had not complied with all of the provisions of Rule 3(g) of the Arkansas Rules of Appellate Procedure because they failed to file a statement of points on which they would rely on appeal. The chancellor granted appellees' motion to dismiss. Thereafter, appellants filed a second notice of appeal both from the original judgment and the order dismissing the appeal; they also simultaneously filed a statement of points to be relied on, setting forth the same issues which had been fully argued and briefed before the trial court. Once again the appellees moved to dismiss, and the chancellor ordered dismissal, limiting appeal to whether the chancellor erred in dismissing the initial notice of appeal. Appellants moved this court for permission to file a full abstract and brief on all issues raised in the trial court, and such permission was granted.

It is obvious from the original designation of record on appeal that all substantive pleadings, motions and responses, all orders and the judgment of the court, all exhibits introduced into evidence, all stipulations of fact, and all of the testimony were designated. The only items not designated were discovery pleadings, discovery objections and briefs of the parties.

The purpose of Rule 3(g) is to prevent prejudice such as was found in Jones v. Adcock, 233 Ark. 247, 343 S.W.2d 779 (1961), which dealt with the statutory predecessor to Rule 3(g). In that case a full record had been designated originally, but was subsequently replaced...

To continue reading

Request your trial
15 cases
  • Foster v. Jefferson County Quorum Court
    • United States
    • Arkansas Supreme Court
    • June 19, 1995
    ...it has been the subject of litigation. See, e.g., City of Little Rock v. Waters, 303 Ark. 363, 797 S.W.2d 426 (1990); Ragan v. Venhaus, 289 Ark. 266, 711 S.W.2d 467 (1986). We turn to our rules of constitutional construction and interpretation in analyzing Article 16, § 9. Our primary goal ......
  • Ward v. Priest
    • United States
    • Arkansas Supreme Court
    • October 24, 2002
    ...the use of cross-references, specifically those to legislative acts, renders a ballot title per se insufficient. In Ragan v. Venhaus, 289 Ark. 266, 711 S.W.2d 467 (1986), and Daniel v. Jones, 332 Ark. 489, 966 S.W.2d 226 (1998), we stated that voters do not have ready access to the acts of ......
  • Oldner v. Villines
    • United States
    • Arkansas Supreme Court
    • April 28, 1997
    ...(1993); Hartwick v. Thorne, 300 Ark. 502, 780 S.W.2d 531 (1989), reh'g denied, 300 Ark. 512-A, 780 S.W.2d 531 (1990); Ragan v. Venhaus, 289 Ark. 266, 711 S.W.2d 467 (1986); Bell v. Crawford County, 287 Ark. 251, 697 S.W.2d 910 (1985). In Hasha, for example, we held that a one percent sales ......
  • Barclay v. Waters
    • United States
    • Arkansas Supreme Court
    • May 20, 2004
    ...of a one-percent compensating use tax. That tax was collected from September of 1982, through June of 1986. In Ragan v. Venhaus, 289 Ark. 266, 711 S.W.2d 467 (1986), the court declared the imposition of the compensating use tax an illegal exaction because the tax was imposed by county ordin......
  • 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