Arkansas Code § 20-27-201

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As used in this subchapter: (1) "Bedding" means any mattress, upholstered spring, comforter, pad, cushion, or pillow designed and made for use in sleeping; (2) "Felt" means that the materials from which the felt was made have been carded layer upon layer by a garnett or felting machine; (3) "New" means any material which has not been used in the manufacture of another article or used for any other purpose; (4) "Person" shall include individuals, corporations, partnerships, joint-stock companies, societies, and associations; and (5) "Previously used" means any material which has been used in the manufacturing of another article or used for any other purpose. Acts 1927, No. 249, §§ 1, 7; Pope's Dig., §§ 6455, 6461; A.S.A. 1947, §§ 82-716, 82-722.
As used in this subchapter: (1) "Bedding" means any mattress, upholstered spring, comforter, pad, cushion, or pillow designed and made for use in sleeping; (2) "Felt" means that the materials from which the felt was made have been carded layer upon layer by a garnett or felting machine; (3) "New" means any material which has not been used in the manufacture of another article or used for any other purpose; (4) "Person" shall include individuals, corporations, partnerships, joint-stock companies, societies, and associations; and (5) "Previously used" means any material which has been used in the manufacturing of another article or used for any other purpose. Acts 1927, No. 249, §§ 1, 7; Pope's Dig., §§ 6455, 6461; A.S.A. 1947, §§ 82-716, 82-722.
As used in this subchapter: (1) "Bedding" means any mattress, upholstered spring, comforter, pad, cushion, or pillow designed and made for use in sleeping; (2) "Felt" means that the materials from which the felt was made have been carded layer upon layer by a garnett or felting machine; (3) "New" means any material which has not been used in the manufacture of another article or used for any other purpose; (4) "Person" shall include individuals, corporations, partnerships, joint-stock companies, societies, and associations; and (5) "Previously used" means any material which has been used in the manufacturing of another article or used for any other purpose. Acts 1927, No. 249, §§ 1, 7; Pope's Dig., §§ 6455, 6461; A.S.A. 1947, §§ 82-716, 82-722.
As used in this subchapter:
(1) "Bedding" means any mattress, upholstered spring, comforter, pad, cushion, or pillow designed and made for use in sleeping;
(2) "Felt" means that the materials from which the felt was made have been carded layer upon layer by a garnett or felting machine;
(3) "New" means any material which has not been used in the manufacture of another article or used for any other purpose;
(4) "Person" shall include individuals, corporations, partnerships, joint-stock companies, societies, and associations; and
(5) "Previously used" means any material which has been used in the manufacturing of another article or used for any other purpose.
Acts 1927, No. 249, §§ 1, 7; Pope's Dig., §§ 6455, 6461; A.S.A. 1947, §§ 82-716, 82-722.

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