REPUBLIC STEEL CORPORATION v. McCASTLAIN

No. 5-3923.

403 S.W.2d 90 (1966)

REPUBLIC STEEL CORPORATION, Appellant, v. Doris McCASTLAIN, Commissioner of Revenues, Appellee.

Supreme Court of Arkansas.

May 30, 1966.


Attorney(s) appearing for the Case

William H. Bowen and Jerry T. Light, Little Rock, for appellant.

Lyle Williams, Hugh Brown, Ben Rowland and Tom Tanner, Little Rock, for appellee.


WARD, Justice.

This appeal tests the right of the Arkansas State Revenue Commissioner (appellee herein) to collect a certain compensation tax (or use tax) from the Republic Steel Corporation (appellant herein).

Litigation over the tax arose in the manner presently mentioned. In 1961 appellant, in performing a contract, installed reinforcing steel bars at certain missile-launching sites in this State. The bars were manufactured by appellant at its plant in...

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