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WILSON v. COOK

No. 328.

327 U.S. 474 (1946)

WILSON ET AL., DOING BUSINESS AS WILSON LUMBER CO., v. COOK, COMMISSIONER OF REVENUES.

Supreme Court of United States.

Decided March 4, 1946.

Attorney(s) appearing for the Case

Wm. J. Kirby submitted on brief for Wilson et al.

O.T. Ward argued the cause for the Commissioner of Revenues. With him on the brief was R.S. Wilson. In No. 328, Thos. S. Buzbee filed a motion to affirm or dismiss in part.

Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Sewall Key, Arnold Raum, J. Louis Monarch and William Robert Koerner filed a brief for the United States, as amicus curiae.

MR. CHIEF JUSTICE STONE delivered the opinion of the Court.

An Arkansas statute, Act 118 of 1923, Pope's Digest, Arkansas Statutes (1937), § 13371, imposes "a privilege or license tax . .. upon each person . . . engaged in the business of . . . severing from the soil . . . for commercial purposes natural resources, including . . . timber . . ." By § 13372, as a condition of the license, there is imposed on the severer an obligation to pay the tax and consent...

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