C.J.C. CORPORATION v. CHENEY

No. 5-3577.

390 S.W.2d 437 (1965)

C.J.C. CORPORATION, Appellant, v. J. Orville CHENEY, Commissioner of Revenues, Appellee.

Supreme Court of Arkansas.

May 24, 1965.


Attorney(s) appearing for the Case

Smith, Williams, Friday & Bowen and Jerry T. Light, Little Rock, for appellant.

Lyle Williams and Thomas Tanner, Little Rock, for appellee.


HOLT, Justice.

The appellant, a foreign corporation, supplied concrete to a contractor in the construction of a Titan II missile base in Arkansas. The appellant purchased fourteen cement mixer trucks and four batching plants outside Arkansas. The machinery was subsequently brought into the state and used by appellant in the performance of its local contract. The appellee assessed a compensating [use] tax against the appellant in the amount of $9,529.98 based upon...

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