Arlington Hotel Co. v. Buchanan
Supreme Court of Arkansas
Appeal from Garland Chancery Court; J. P. Henderson, Chancellor; While courts of chancery will not grant relief from an assessment for irregularities, inaccuracies, accidental omissions, over or under valuation of property, etc., they will for jurisdictional matters such as the validity of the tax; whether the property was within the district or not, the mode of levy, fraud, etc., or even excess of jurisdiction. 27. A. & E. Enc. Law, § 720; 133 Am.
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Appeal from Garland Chancery Court; J. P. Henderson, Chancellor; While courts of chancery will not grant relief from an assessment for irregularities, inaccuracies, accidental omissions, over or under valuation of property, etc., they will for jurisdictional matters such as the validity of the tax; whether the property was within the district or not, the mode of levy, fraud, etc., or even excess of jurisdiction. 27. A. & E. Enc. Law, § 720; 133 Am. St. 173. Equity will always enjoin an illegal or unauthorized tax. 93 Ark. 336-341; 101 Md. 541; 109 Am. St. 585; 22 Id. 142; 64 Ark. 258-265; 90…
1Opinion of the CourtMcCulloch, C. J.
The Arlington Hotel Company, a domestic corporation, instituted this action in the chaneery court of Garland County, the place of its domicile, to restrain the tax collector of Garland County from collecting the taxes on its property based on what is claimed to be an erroneous assessment.
An answer was filed by the collector, and on hearing the cause, the court dismissed the complaint for want of equity.
Plaintiff corporation filed with the collector a statement, in accordance with the statute, showing a valuation of personal property in the. sum of $151,000. The assessor’s deputy, who had…
2Cases cited3 opinions
- Clay County v. Brown Lumber Co.Supreme Court of Arkansas · 1909
- Wells, Fargo & Company's Express v. Crawford CountySupreme Court of Arkansas · 1897
- Beal-Doyle Dry Goods Co. v. BellerSupreme Court of Arkansas · 1912
3Cited by4 opinions
- McLaughlin v. St. Louis Southwestern Ry. Co.Court of Appeals for the Eighth Circuit · 1916
- Jensen v. Dierks Lumber Coal CompanySupreme Court of Arkansas · 1945
- McDougal v. MudgeCourt of Appeals for the Eighth Circuit · 1916
- Raef, County Clerk v. Radio Broadcasting, Inc.Supreme Court of Arkansas · 1945