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SCURLOCK v. HENDERSON

No. 5-339.

268 S.W.2d 619 (1954)

SCURLOCK v. HENDERSON.

Supreme Court of Arkansas.

Rehearing Denied June 28, 1954.

Attorney(s) appearing for the Case

O. T. Ward and Russell Reinmiller, Little Rock, for appellant.

Elsijane T. Roy and Reid & Roy, Blytheville, for appellee.

GRIFFIN SMITH, Chief Justice.

The question for determination is whether tax exemptions provided by § 6(d) of Act 487 of 1949, Ark.Stats. § 84-3106, Sup, may be invoked in favor of one who purchases machinery for ginning cotton. The exemption extends to tangible personal property "* * * used by manufacturers or processors or distributors for further processing, compounding, or manufacturing; [also] tangible personal property used for repair, replacement,...

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