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CAWOOD v. SMITH

No. 91-246.

839 S.W.2d 208 (1992)

310 Ark. 619

Leon CAWOOD and Jack B. Hollingshead, et al., Appellants, v. Maurice SMITH, Director, Arkansas State Highway & Transportation Department; et al., Appellees.

Supreme Court of Arkansas.

October 19, 1992.

Attorney(s) appearing for the Case

Eugene G. Sayre, Little Rock, for appellants.

John Dewey Watson, Robert S. Shafer and Jerry L. Malone, Little Rock, for appellees.

GLAZE, Justice.

The American Trucking Association, Inc. (ATA) initiated this action in May of 1983 to challenge the constitutionality of Act 685 of 1983. 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. ATA pursued this case as a class action against the Arkansas Highway & Transportation Department (AHTD) and other state officials, alleging the HUE tax violated the...

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