Floyd v. Gilbreath
Supreme Court of Arkansas
APPEAL FROM SCOTT CIRCUIT COURT. Hon. J. II. Rogers, Special Circuit Judge. The whole tlicoTy of our Constitution, and the revenue laws under it, as to taxes, etc., is to place the subject entirely at the control of the County Court. Every body having cause of complaint, as to assessment and collection of taxes, has his day in this court, subject to appeal, etc., but there is no jurisdiction in equity to enjoin the collection of taxes there-assessed.
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APPEAL FROM SCOTT CIRCUIT COURT. Hon. J. II. Rogers, Special Circuit Judge. The whole tlicoTy of our Constitution, and the revenue laws under it, as to taxes, etc., is to place the subject entirely at the control of the County Court. Every body having cause of complaint, as to assessment and collection of taxes, has his day in this court, subject to appeal, etc., but there is no jurisdiction in equity to enjoin the collection of taxes there-assessed. See argument and decision in case of Nickels vs. Witherspoon, decided at the last term, and Clayton vs. Laf argue, 28 Ark., 187, and cases there…
1Opinion of the CourtStephenson, J.
— This was a bill to enjoin the collection of certain taxes in Scott county. The bill was -presented to the judge of the Circuit Court, in vacation, who granted a temporary restraining order. At the regular April term, 1872, of the Scott county Circuit Court, both parties appeared, when the bill was amended and the defendant interposed a general demurrer to it, which was overruled by the special judge sitting, and further time to answer being refused, because the court was about to adjourn, the injunction was made perpetual and the defendant appealed.
The plaintiffs, who sue for themselves and…
2Cases cited5 opinions
- Morford v. UngerSupreme Court of Iowa · 1859
- Dodd v. City of HartfordSupreme Court of Connecticut · 1856
- Langworthy v. City of DubuqueSupreme Court of Iowa · 1862
- Jones v. SummerIndiana Supreme Court · 1867
- County of Cook v. Chicago, Burlington & Quincy RailroadIllinois Supreme Court · 1864
3Cited by2 opinions
- Second Nat. Bank of Titusville v. CaldwellDistrict Court, W.D. Pennsylvania · 1882
- Sanders v. GreenSupreme Court of Arkansas · 1948