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SCURLOCK v. LITTLE

No. 5-532.

271 S.W.2d 914 (1954)

Vance SCURLOCK, as Commissioner of Revenues for the State of Arkansas, Appellant, v. J. C. LITTLE, Appellee.

Supreme Court of Arkansas.

October 25, 1954.

Attorney(s) appearing for the Case

O. T. Ward, Little Rock, for appellant.

Stein & Stein, El Dorado, for appellee.

McFADDIN, Justice.

In this case, Scurlock, as Commissioner of Revenues of Arkansas, attempted to have an execution levied on the property of appellee, Little, for sales tax claimed under Act 386 of 1941. The Chancery Court enjoined the levy of the execution; and Scurlock brings this appeal.

Little lives and operates stores in Union County, Arkansas; and appellant is—and each of his predecessors was—Commissioner of Revenues of the State of Arkansas...

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