Harris Lumber Co. v. Grandstaff
Supreme Court of Arkansas
Appeal from Scott Chancery Court; J. Virgil Bourland,Chancellor; Appellant, being a domestic corporation, is required to assess its personal property for taxation only in the county of its domicil. Kirby’s Digest, § § 6903-4-10-16-18-36 and 6937; Cooley on Taxation (3 Ed.), 398 and cases cited; 10 Mass. 504; 37 Mo. 266; 156 Pa. St. 488; 2 Ark. 291; 5 Ark. 204; 46 Ark. 312; 84 S. W. 715; 1 Cooley, Tax. 394; lb. 673; 1 Desty on Tax. 341; 21 Ohio St. 555.
1Opinion of the CourtBattle, J.
This is a suit brought by the Harris Lumber Company, a corporation organized under the laws of the State of Arkansas, domiciled in Polk County in the State of Arkansas, against the collector of Scott County, to restrain him from collecting taxes upon the personal property of the appellant situated in Scott County.
The complaint is as follows:
“Comes Harris Lumber Company, and complains of the defendant, George M. Grandstaff, as collector of Scott County, and for its cause of action says: That it is a corporation duly created and existing under and by authority of the laws of the State of…
2Cases cited1 opinion
- Hempstead County v. Bank of HopeSupreme Court of Arkansas · 1905
3Cited by8 opinions
- State ex rel. Attorney General v. Bodcaw Lumber Co.Supreme Court of Arkansas · 1917
- McDaniel v. Texarkana Cooperage & Manufacturing Co.Supreme Court of Arkansas · 1910
- Home Fire Insurance v. BentonSupreme Court of Arkansas · 1913
- McDougal v. MudgeCourt of Appeals for the Eighth Circuit · 1916
- Beal-Doyle Dry Goods Co. v. BellerSupreme Court of Arkansas · 1912
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