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AMERICAN TRUCKING ASS'N v. GRAY

Nos. 85-101, 85-112.

707 S.W.2d 759 (1986)

288 Ark. 488

AMERICAN TRUCKING ASS'N, INC., et al., Appellants, v. Henry C. GRAY, Director, Arkansas Highway and Transportation Department, et al., Appellees. AMERICAN TRUCKING ASS'N, INC., et al., Appellants, v. Charles D. RAGLAND, Commissioner of Revenues, Revenue Division, et al., Appellees.

Supreme Court of Arkansas.

April 14, 1986.

Attorney(s) appearing for the Case

ATA Litigation Center by William Busker, Daniel R. Barney & Robert Digges, Jr., Alexandria, Va., Mitchell, Williams, Selig, Jackson & Tucker by Eugene G. Sayre, Pat Moran & Timothy W. Grooms, Little Rock, for appellants.

Chris Parker, Ted Goodloe & Thomas B. Keys, Joe Morphew, Revenue Legal Counsel, E. Jeffery Story, Asst. Atty. Gen., Little Rock, for appellees.

HOLT, Chief Justice.

In this consolidated appeal, the constitutionality of Act 685 of 1983, Ark.Stat.Ann. §§ 75-817.2, 75-817.3 and 75-819(b) (Supp. 1985), is challenged. The Act imposed a Highway Use Equalization (HUE) tax on all trucks that operate on Arkansas highways at maximum weights between 73,281 and 80,000 pounds. The appellants, American Trucking Association, Inc., (ATA), filed a complaint in Pulaski Chancery Court, fourth division, against appellees...

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