| http://www.w3.org/ns/prov#value | - However, the statute is not applicable to claims or causes of actions which may arise out of a contract, but which essentially raise other theories, such as fraud, Wheeler Motor Co. v. Roth, 315 Ark. 318, 867 S.W. 2d 446 (1993) (restitution action rested in deceit); Stein v. Lukas, 308 Ark. 74, 823 S.W. 2d 832 (1992) (no fees in fraud action, even though arising out of a contract), or conversion,
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