Legal Opinion

Blackwood v. Sibeck

Supreme Court of Arkansas

Decided January 13, 1930PublishedCited by 5 opinions

1Opinion of the CourtSmith, J.

The question involved in this appeal is the liability of the -counties of the State for the payment of the license fee, for the issuance of the tag or plate, which is placed upon motor vehicles -owned by the counties, and used exclusively for public purposes.

In -support of the contention that counties are not required to pay this license fee, we -are cited to- that portion of article 16, § 5, of the 'Constitution, which reads as follows: “* * * Provided, further, that the following property shall be exempt from taxation: Public property used exclusively for public purposes.”

In further support…

2Cases cited8 opinions

  1. Stanley v. GatesSupreme Court of Arkansas · 1929
  2. Fort Smith v. ScruggsSupreme Court of Arkansas · 1902
  3. State v. PrestonOregon Supreme Court · 1922
  4. State v. HandlinSupreme Court of Arkansas · 1911
  5. Floyd v. Miller Lumber Co.Supreme Court of Arkansas · 1923

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Washington County v. Board of TrusteesSupreme Court of Arkansas · 2016
  2. Fort Smith v. WatsonSupreme Court of Arkansas · 1933
  3. McCarroll, Commr. of Rev. v. MitchellSupreme Court of Arkansas · 1939
  4. Arkansas State Highway Commission v. WisemanSupreme Court of Arkansas · 1936
  5. Washington Cty. Bd. of TsSupreme Court of Arkansas · 2016

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