St. L., I. M. & S. Ry. v. Worthen
Supreme Court of Arkansas
APPEAL from Pulaski Chancery Court. D. W. Carroll, Chancellor. This suit was brought by the St. Louis, Iron.Mountain and Southern Railway Company against R. W. Worthen, as Collector of Pulaski County, and others, to enjoin the collection of taxes levied upon the company’s railway “track” and “rolling stock” in the various counties through which its road extends.
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APPEAL from Pulaski Chancery Court. D. W. Carroll, Chancellor. This suit was brought by the St. Louis, Iron.Mountain and Southern Railway Company against R. W. Worthen, as Collector of Pulaski County, and others, to enjoin the collection of taxes levied upon the company’s railway “track” and “rolling stock” in the various counties through which its road extends. The complaint alleges that all of plaintiff’s property was duly assessed for the year 1885 ; that plaintiff duly made its report to the commissioners as required by law, in March, 1886, of all its property, giving its value, etc., as…
1Opinion of the CourtCockrill, C. J.
This appeal raises the question of the constitutionality of the provisions of the revenue act of 1883, creating the State Board of Railroad Commissioners for the assessment of railway property for taxation. Secs. 5647, et seq., Mansf. Dig. It is an attempt on the part of the railway to enjoin the collection of taxes on account of the invalidity or nullity of the assessment.
The legality of the proceedings of the Board in assessing railway property was affirmed by this court in the case of Ry. v. Worthen, 46 Ark., 312, and by the Supreme Court of the United States in Huntington v. Worthen, 120…
2Cases cited4 opinions
- Missouri v. LewisSupreme Court of the United States · 1880
- Huntington v. WorthenSupreme Court of the United States · 1887
- Central Iowa R'y Co. v. Board of SupervisorsSupreme Court of Iowa · 1885
- East St. Louis Connecting Railway Co. v. People ex rel. StookeyIllinois Supreme Court · 1887
3Cited by15 opinions
- Arkansas Public Service Commission v. Pulaski County Board of EqualizationSupreme Court of Arkansas · 1979
- State ex rel. Moose v. Kansas City & Memphis Railway & Bridge Co.Supreme Court of Arkansas · 1914
- Wells, Fargo & Company's Express v. Crawford CountySupreme Court of Arkansas · 1897
- Sawyer v. DooleyNevada Supreme Court · 1893
- State ex rel. Harrison County Bank v. SpringerSupreme Court of Missouri · 1896
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