ROBINSON, Justice.
The Commissioner of Revenues for the State of Arkansas filed suit, alleging: "That the defendant, George D. Marsh, is indebted to the State of Arkansas for tax on alcoholic beverages purchased in the State of Louisiana and brought into the State of Arkansas for sale or consumption from the date of March 13, 1950 to September 8, 1950 in the total sum of $4,437.00". It is also alleged that, according to the provisions of Sec. 84-1734, Ark.Stats, the...
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