Legal Opinion

Lee County v. Robertson

Supreme Court of Arkansas

Decided December 24, 1898PublishedCited by 20 opinions

Appeal from Lee Circuit Court. Hance N. Hutton, Judge. STATEMENT BY THE COURT. In October, 1895, the quorum court of Lee county levied a tax of three mills for “old indebtedness.” The old indebtedness had been bonded; the principal of the bonds being due in twenty years, with interest payable semi-annually.

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Appeal from Lee Circuit Court. Hance N. Hutton, Judge. STATEMENT BY THE COURT. In October, 1895, the quorum court of Lee county levied a tax of three mills for “old indebtedness.” The old indebtedness had been bonded; the principal of the bonds being due in twenty years, with interest payable semi-annually. Under the levy of 1895 for old indebtedness, there was raised a sum sufficient to pay the interest on said indebtedness which had accrued, and leave a balance in the hands of the county treasurer of $2,722.43, to the credit of old indebtedness. In 'October, 1896, the quorum court, on…

1Opinion of the Court

Wood, J.,

(after stating the facts.): Two questions are presented:

1. Did the quorum court have the power to appropriate for “county general purposes” an unexpended balance of a fund in the county treasury which had been levied and collected for the purpose of paying the “old indebtedness” of the county (i. e. indebtedness which was incurred prior to the adoption of the constitution of 1874)? The order of the quorum court was in plain violation of art. 16, § 11, of the constitution, which declares that “no moneys arising from a tax for one purpose shall be used for any other purpose.” Here the…

2Cases cited1 opinion

  1. McCullough v. BlackwellSupreme Court of Arkansas · 1888

3Cited by20 opinions

  1. MacKey v. McDonaldSupreme Court of Arkansas · 1974
  2. Samples v. GradySupreme Court of Arkansas · 1944
  3. Starnes v. SadlerSupreme Court of Arkansas · 1963
  4. Farrell v. OliverSupreme Court of Arkansas · 1921
  5. Nelson v. Berry Petroleum CompanySupreme Court of Arkansas · 1967

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