GEORGE ROSE SMITH, Justice.
The issue in this case is whether Act 159 of 1949, Ark.Stats. 1947, § 14-611 et seq., applies to the appellee Housing Authority of the City of Blytheville. Act 159 provides that whenever "the State, or any agency thereof, or any county, municipality, school district, or other local taxing unit" undertakes to let a construction contract involving an estimated cost of over $10,000, there must be separate bidding and separate contracts...
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