Phillips County v. Lee County

By act of April 11, 1873, the general assembly created the county of Lee, out of territory taken from the county of Phillips and other counties.

By section 6, of the act, it was made the duty of the hoard of supervisors of the several counties out of which the county of Lee was taken, “ to ascertain the exact amount of the indebtedness of each county at the date of the passage of this act, and to ascertain what portion of ■said debt would fall to the inhabitants of each county, now included in the county of Lee, making said estimates from the assessment lists filed by the assessors of and for…