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AMERICAN TRUCKING ASSOCIATIONS v. GRAY

No. 85-101.

746 S.W.2d 377 (1988)

295 Ark. 43

AMERICAN TRUCKING ASSOCIATIONS, INC., et al., Appellants, v. Henry C. GRAY, Director, Arkansas Highway and Transportation Department, et al., Appellees.

Supreme Court of Arkansas.

March 14, 1988.

Attorney(s) appearing for the Case

Andrew L. Frey, Kenneth S. Geller, Washington, D.C., Daniel R. Barney, Robert Digges, Jr., Alexandria, Va., William S. Busker, Vice President, Legal Affairs ATA, Inc., Peter G. Kumpe, Leon Holmes, Gregory T. Jones, Little Rock, for American Trucking Associations, Inc.

Eugene G. Sayre, Jack, Lyon & Jones, P.A., Little Rock, for appellant Leon Cawood d/b/a/ Leon Cawood Trucking.

Thomas B. Keys, Ted Goodloe, Joe Morphew, Steve Clark, Atty. Gen., Little Rock, for appellees.

Jerry C. Jones, B. Michael Bennett, Little Rock, for Intervenors, O.K. Enterprises, Inc., Peterson Industries, Inc. and Pilgrim's Pride Corp.

Jeffrey W. King, K. Michael O'Connell, Daniel J. Harrold, Collier, Shannon, Rill & Scott, Washington, D.C., Griffin Smith, Griffin Smith, Jr., Smith, Smith, Nixon & Duke, Little Rock, for Owner-Operators Independent Drivers Ass'n of America, Inc., Adaline Munn and Jacqueline Davis in support of their motion to intervene.

NEWBERN, Justice.

The appellants, American Trucking Associations, Inc., et al., (ATA) challenged the constitutionality of Act 685 of 1983, which instituted the Arkansas Highway Use Equalization Tax (HUE Tax), as a violation of the Commerce Clause. The Pulaski County Chancery Court upheld the tax, and we affirmed. American Trucking Associations, Inc. v. Gray, 288 Ark. 488,

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