Wiseman v. Arkansas Wholesale Grocers' Association
Decision Date | 24 February 1936 |
Docket Number | 4-4282 |
Citation | 90 S.W.2d 987,192 Ark. 313 |
Parties | WISEMAN v. ARKANSAS WHOLESALE GROCERS' ASSOCIATION |
Court | Arkansas Supreme Court |
Appeal from Pulaski Chancery Court; Frank H. Dodge; Chancellor reversed.
Suit by Arkansas Wholesale Grocers' Association against Earl R Wiseman, Commissioner of Revenues. From a decree for plaintiff, defendant appeals.
Decree reversed and cause remanded.
Carl E. Bailey, Attorney General, Thomas Fitzhugh, Assistant, and Millard Alford, for appellant.
E B. Dillon, Rowell, Rowell & Dickey and S. S Jefferies, for appellee.
This suit was begun in the Pulaski Chancery Court by the Arkansas Wholesale Grocers' Association to restrain Earl R. Wiseman, Commissioner of Revenues of the State of Arkansas, from collecting the sales tax on sales made by wholesale grocers to retail merchants of wrapping paper, paper bags, and twine. The following is the complaint filed by appellees.
The following demurrer was filed by the appellant:
The defendant, Earl R. Wiseman, Commissioner of Revenues, demurs to plaintiff's complaint filed herein because said complaint on its face does not State facts sufficient to constitute a cause of action.
The court overruled the demurrer and appellant declined to plead further, and the court entered a decree finding that act 233 of the Acts of the General Assembly of the State of Arkansas for the year 1935 does not impose a sales tax upon wrapping paper, paper bags or twine sold by a wholesaler or jobber to a retail merchant, to be used by said retail merchant in the regular course of his business for the purpose of wrapping up, tying, and as a container for various and sundry articles of merchandise purchased by the customers of said retail merchants. The court restrained Earl R. Wiseman, Commissioner of Revenues, from collecting or attempting to collect any sales tax upon the above-named articles.
Act 233 of the Acts of 1935 is styled, "Arkansas Emergency Retail Sales Tax Law." Paragraph (b) 1 of § 3 of said act reads as follows:
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