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GHEGAN & GHEGAN, INC. v. BARCLAY

No. 01-15.

49 S.W.3d 652 (2001)

345 Ark. 514

GHEGAN & GHEGAN, INC., On Behalf of Itself and All Taxpayers Similarly Situated, v. Richard A. BARCLAY, Director of the Arkansas Department of Finance and Administration.

Supreme Court of Arkansas.

July 9, 2001.

Attorney(s) appearing for the Case

Timothy Davis Fox, PLLC, by Timothy Davis Fox, Little Rock; and Will Bond, Jacksonville, for appellants.

William E. Keadle, Little Rock, for appellee.

RAY THORNTON, Justice.

This is an illegal-exaction case that involves a challenge on equal protection grounds of the constitutionality of portions of the Soft Drink Tax Act ("Act"), which is codified at Ark.Code Ann. § 26-57-901 et seq. (Repl.1997). We previously considered in Ghegan v. Weiss, 338 Ark. 9, 991 S.W.2d 536 (1999), the question whether Ghegan & Ghegan, Inc. ("Appellant...

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