Gibson v. Harrison
Supreme Court of Arkansas
Appeal from Boone Circuit Court. E. G. Mitchell, Judge. The ordinance is invalid because it fails to distinctly state the object of the tax. Const. Ark. art. 16, § 11; 30 Ark. 435. The ordinance does not provide for the levy or collection of the tax ipursuant t'o -law. Const.
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Appeal from Boone Circuit Court. E. G. Mitchell, Judge. The ordinance is invalid because it fails to distinctly state the object of the tax. Const. Ark. art. 16, § 11; 30 Ark. 435. The ordinance does not provide for the levy or collection of the tax ipursuant t'o -law. Const. Ark. art.- 16,--§ 11; Sand. •& H. Dig., ¡■$§•.5184, 5181, 642-2. Appellee had-only such taxing power as is ■-expressly given it by the legislature-. -30’Ark. 435-;‘54.Ark. -50-9; S3’ Ark. -497; Cooley,-Taxation,-678.-- The act of-,March 9, -1875, .§<¡@9- (Sand. & H. Dig., § 5-181), contemplates-the- levy-and…
1Opinion of the CourtBattue, J.
On the 1st day of August, 1900, Knox Gibson was arrested, under a warrant issued by.-.the mayor of the incorporated towm of, Harrison, for failing to pay a tax on a dog owned by him for tlie year 1900, after lawful demand -for the tax. He "was'Carried before the mayor, tried, convicted, fined $5, 'and ordered ■‘•'to jail,'or tó'-be: worked on-the streets of Harrison until discharged ■in-"due course'Of'"law, iivdefault-of the-payment of--the fine and costs. He appealed to the Boone circuit court, where he was tried by the court sitting as a jury, convicted, and fined in'the’sum of $5. He has…
2Cases cited3 opinions
- Mitchell v. WilliamsIndiana Supreme Court · 1866
- Sentell v. New Orleans & Carrollton RailroadSupreme Court of the United States · 1897
- Commonwealth v. MarkhamCourt of Appeals of Kentucky · 1870
3Cited by7 opinions
- Evansville & Southern Indiana Traction Co. v. SpiegelIndiana Court of Appeals · 1911
- Tribble v. StateCourt of Appeals of Georgia · 1954
- State v. AndersonTennessee Supreme Court · 1921
- Ex Parte MarlerSupreme Court of Oklahoma · 1929
- Hofer v. CarsonOregon Supreme Court · 1922
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