SCURLOCK v. ELLIOTT

No. 5-319.

265 S.W.2d 5 (1954)

SCURLOCK, Com'r of Revenues, v. ELLIOTT et al.

Supreme Court of Arkansas.

March 1, 1954.


Attorney(s) appearing for the Case

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

T. J. Crowder and Claude F. Cooper, Blytheville, for appellees.


GRIFFIN SMITH, Chief Justice.

In August, 1951, Robert L. Elliott sold his mercantile business to Melvin Arbaugh, and at the time with which we are concerned Arbaugh owed Elliott $1,296.88. An audit by the department of revenues showed that Elliott was delinquent on his gross receipts tax $1,701.46. Between September 6 and the end of the year, appropriate notice was given Elliott that the indebtedness had been ascertained and he was given the statutory time for making...

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