Temple v. Gates
| Decision Date | 23 January 1933 |
| Docket Number | 4-2800 |
| Citation | 56 S.W.2d 417,186 Ark. 820 |
| Parties | TEMPLE v. GATES |
| Court | Arkansas Supreme Court |
Appeal from Miller Circuit Court; Dexter Bush, Judge; affirmed.
Judgment affirmed.
Jones & Jones, for appellant.
Hal L Norwood, Attorney General, Walter L. Pope, David A. Gates and Chas. W. Mehaffy, for appellee.
Appellant brought suit in the circuit court of Miller County against appellee to recover $ 796.54 income tax which he paid appellee under protest, and which was assessed by appellee, in his official capacity, against the dividend received by appellant on three thousand shares of capital stock of the Southern Pine Lumber Company, a Texas corporation. The cause was tried by the court, sitting as a jury, upon the pleadings and an agreed statement of facts, which resulted in a dismissal of appellant's complaint, from which is this appeal.
The agreed statement of facts is, in substance, as follows:
That at all times hereinafter mentioned plaintiff was and now is a resident of the State of Arkansas. That at all such times the Southern Pine Lumber Company, hereinafter called "Company," was and now is a corporation duly incorporated, organized, and existing under the laws of the State of Texas, and that at all such times, said Company owned and operated sawmills and planing mills, all located in the State of Texas, and sold and manufactured products of said mill in many States, including the State of Arkansas, and that said Company also purchased lumber in the State of Texas and sold the same in other States, including the State of Arkansas, and that the principal executive offices of said Company were and now are located in the Texarkana National Bank Building in the city of Texarkana, Texas.
That said Company sells the manufactured products and its lumber in the State of Arkansas by and through its duly appointed and acting agent, Southern Lumber & Supply Company, a corporation duly organized and existing under the laws of the State of Arkansas. That said Company furnishes to its said agent its stock sheets, price lists, and other selling information, and the officers and agents and employees of its said agent, Southern Lumber & Supply Company, acting for and on behalf of the Company, call upon the retail lumber dealers and other prospective purchasers of lumber in the State of Arkansas and personally solicit and obtain orders for lumber from them, and its said agent transmits the orders received by it to the Company at its principal office in the city of Texarkana, Texas, and the Company passes upon the credit of the purchaser of the lumber, and if the credit of the purchaser is approved by the Company, the lumber is shipped from the State of Texas to the purchaser in the State of Arkansas on the order so placed; the said agent of the Company having full authority to bind the Company on all orders taken by the agent under the terms and according to the stock sheets, price lists, and other selling information furnished by the Company to its said agent, except the Company reserves the right to pass upon the credit and business methods of the purchaser of the lumber.
That 99 per cent. of the sales in Arkansas are handled by shipping the lumber on open bill of lading from the mill in Texas to the customer in Arkansas. That prices are quoted by the Southern Lumber & Supply Company to the purchaser, which includes the list price of the lumber plus the freight from mill to purchaser.
That payment is usually made by the buyer by sending its personal check to the Company at Texarkana, Texas, said check being deposited by the Company in a Texas bank for collection. That in some instances, when accounts become past due, the Arkansas agent corporation aids the company in pressing payment of the account.
That the Southern Lumber & Supply Company, in its advertising, holds itself out to be the agent of the Company.
That for several years it has been the custom of the Company to send one of its office staff to the retail lumber dealers' convention in Arkansas to meet the retail lumber dealers and work with the agent corporation for the...
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McLeod v. Memphis Natural Gas Company
.... . . from all property owned . . . in this state by . . . corporations . . . not residents of the State of Arkansas." The opinion in the Temple case did even quote the provision of subsection (c), here quoted, for the reason it had no application to the undisputed facts in that case, as th......
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McLeod v. Memphis Natural Gas Co.
...under the broad language used in either or both subsections (c) and (d), above quoted. But says appellee, we held in Temple v. Gates, 186 Ark. 820, 56 S.W.2d 417, 418, where both subsections (b) and (c) were under consideration, that the Southern Pine Lumber Company was not subject to an in......
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...and other matters pertaining to foreign corporations. Such was the holding of the Supreme Court of Arkansas in Temple v. Gates, 186 Ark. 820, 56 S.W.2d 417, 418. The Arkansas statute provided for a tax upon the net derived from every business, trade, or occupation carried on within the stat......
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