HEATH v. WESTARK POULTRY PROCESSING CORP.

No. 75-200.

531 S.W.2d 953 (1976)

Richard R. HEATH, Director of Department of Finance and Administration of the State of Arkansas, Appellant, v. WESTARK POULTRY PROCESSING CORP., Appellee.

Supreme Court of Arkansas.

Rehearing Denied February 23, 1976.


Attorney(s) appearing for the Case

James R. Cooper, Harlin R. Hodnett, James R. Eads, Jr., and Robert G. Brockmann, Little Rock, for appellant.

Harper, Young & Smith by G. Alan Wooten, Fort Smith, for appellee.


FOGLEMAN, Justice.

Westark Poultry Processing Corporation, an Arkansas corporation with its principal place of business in Fort Smith, paid an assessment of compensating tax made by the Arkansas Director of Finance and Administration. Having made the payment under protest after having exhausted all administrative remedies, it brought this suit for recovery of the payment under Ark. Stat.Ann. § 84-3120 (Repl.1960)....

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