HALL v. RAGLAND

No. 81-260.

635 S.W.2d 228 (1982)

John HALL, Appellant, v. Charles RAGLAND, Commissioner of Revenues, et al., Appellees.

Supreme Court of Arkansas.

June 21, 1982.


Attorney(s) appearing for the Case

Harmon & Honeycutt, Little Rock, for appellant.

James Eads, Jr., and Wayne Zakrzewski, Little Rock, for Revenue Div., Arkansas Dept. of Finance and Admin.

Wallace, Holburn, Clayton, Calhoon & Forster, North Little Rock by Larry C. Wallace and Joseph H. Purvis, Sp. Counsel, for City of North Little Rock and City of Mountain Home.


GEORGE ROSE SMITH, Justice.

In this taxpayer's suit for a declaratory judgment the appellant challenges the constitutionality of Acts 133 and 861 of 1981, under which North Little Rock and a few other municipalities have voted to levy a 1% local sales tax. Ark.Stat.Ann. §§ 19-4513 et seq. (Repl.1980 and Supp.1981). The appellant contends that the 1981 acts are void because they extend the provisions of a prior act by reference to its title only, in...

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