RAY THORNTON, Justice.
This is an interlocutory appeal from the trial court's denial of a petition for certification under the provisions of Rule 23 of the Arkansas Rules of Civil Procedure. On November 30, 1999, appellant, T&T Chemical, Inc. ("T&T"), brought an action against appellees, Sharon Priest, Secretary of State, and Jimmie Lou Fisher, State Treasurer, alleging that appellees wrongfully collected a six-dollar increase in the annual corporate franchise...
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