Supreme Court of Arkansas May 29, 1972, 5-5867 (Hervey v. Tyson's Foods, Inc.)

John A. Fogleman, Justice,

concurring. I agree with the dissenting opinion to the extent that the exemption encompasses any materials which are (or were at the time of the passage of the act) materials commonly known and used as feed for poultry and used in growing or producing poultry. I cannot see that appellees met their burden of proving that the items assessed were exempt.