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SCURLOCK v. HARDSCRABBLE COUNTRY CLUB

No. 5-582.

275 S.W.2d 638 (1955)

Vance SCURLOCK, as Commissioner of Revenues, Appellant, v. HARDSCRABBLE COUNTRY CLUB, Appellee.

Supreme Court of Arkansas.

February 21, 1955.

Attorney(s) appearing for the Case

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

Daily & Woods, Fort Smith, for appellee.

McFADDIN, Justice.

The issue which the appellee seeks to have decided is one relating to the Gross Receipts Tax (see § 84-1903 et seq. Ark. Stats.); but we do not reach the posed question because appellee, has brought this suit in the wrong County.

The appellee, Hardscrabble Country Club, is a "mutual benefit" corporation organized under § 64-1301 et seq. Ark. Stats, and operates a country club near Fort Smith. Appellee has been collecting monthly...

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