Supreme Court of Arkansas March 15, 1943, 4-7049 (U-Drive-'Em Service Co. v. Hardin, Comm. of Rev.)

McIIaney, J.

Appellant operates an automobile rental business in the city of Little Rock, wherein automobiles are rented to users without drivers, and about 95 per cent, or more of such rentals are for short periods of time — a few hours.