[1][2] In Scheiner, the Court held an Arkansas road tax unconstitutional because it violated the Commerce Clause.

While the case remained pending, the state of Arkansas began holding the collected taxes in escrow on the order of Circuit Justice Harry Blackmun.

The Arkansas Supreme Court then reconsidered the tax in light of Scheiner and ruled it unconstitutional.

[1] In this case, the Supreme Court allowed that decision to stand, saying that not all unforeseeable changes in the law require relitigation.

When the tax was held to be unconstitutional, the state supreme court simply declared that there would not be a refund of money paid before the escrow began.