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CITY OF LITTLE ROCK v. WATERS

No. 90-127.

797 S.W.2d 426 (1990)

303 Ark. 363

CITY OF LITTLE ROCK, et al., Appellants, v. Jamie D. WATERS, et al., Appellees.

Supreme Court of Arkansas.

October 15, 1990.

Attorney(s) appearing for the Case

Thomas M. Carpenter, Little Rock, for appellants.

Jim Hamilton, N. Little Rock, Carolyn B. Witherspoon, Ronald A. Hope, Larry D. Baught, Little Rock, and Keith Vaughan, Jacksonville, for appellees.

STANLEY D. RAULS, Special Justice.

This is an appeal from an order of the Chancery Court of Pulaski County ruling that the "local compensating use tax" (use tax) imposed by Act 31 of the First Extraordinary Session of 1987 (Act 31) violates the equal protection clauses of both the United States and Arkansas Constitutions.

The appellants, City of Little Rock, et al. (City), allege two points of error for reversal: (1) that an act of the General Assembly, which...

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