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Arkansas Writers' Project, Inc. v. Ragland
Citations: 293 Ark. 395; 738 S.W.2d 402; 1987 Ark. LEXIS 2366Docket: 85-115
Court: Supreme Court of Arkansas; November 2, 1987; Arkansas; State Supreme Court
Jurisdiction over the appellant's claims under 42 U.S.C. §§ 1983 and 1988 is the primary issue addressed. The case involves a prolonged history dating back to 1980 when the state assessed the appellant, Writers’ Project, for sales tax on its Arkansas Times Magazine. Initially contesting the assessment, the appellant settled but retained the right to challenge if tax laws or court rulings changed. The Supreme Court's decision in Minneapolis Star Tribune Co. v. Minnesota Commissioner of Revenue raised questions about the constitutionality of the tax. In 1984, the appellant sought exemption from the tax and relief under 42 U.S.C. §§ 1983 and 1988 in the Chancery Court, which granted summary judgment in favor of the appellant based on state law without addressing the federal claims. Upon appeal, the court reversed the decision on statutory grounds and later on constitutional grounds, ultimately leading to a 1987 Supreme Court ruling that deemed the tax unconstitutional. The Supreme Court highlighted the incompatibility of scrutinizing publication content for tax purposes with First Amendment protections, indicating that if the magazine's content were limited to specific topics, it would be exempt from sales tax. The court remanded the case for the Arkansas courts to determine whether to exercise jurisdiction over the § 1983 claims and to consider awarding attorney fees under § 1988. It acknowledged concurrent jurisdiction of federal and state courts in such matters, while recognizing the Tax Injunction Act's usual preclusion of federal court involvement in state tax assessments. The Arkansas courts have historically exercised jurisdiction over § 1983 claims and, in this instance, the court decided to entertain the appellant's claim, remanding the case to the trial court to determine appropriate attorney fees under § 1988. Justice Glaze did not participate in this decision.