Hutton v. McCleskey
Supreme Court of Arkansas
Appeal from Pulaski Circuit Court, Third Division; G. W. Hendricks, Judge; 1. The Governor had no power to pardon the penalty. The powers conferred by the Constitution are limited to criminal and penal cases and do not extend to liabilities under the revenue laws.
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Appeal from Pulaski Circuit Court, Third Division; G. W. Hendricks, Judge; 1. The Governor had no power to pardon the penalty. The powers conferred by the Constitution are limited to criminal and penal cases and do not extend to liabilities under the revenue laws. Const. 1874, Art. 12, § 2; 26 Ark. 74-6-7; 117 Fed. 448; 13 Wall 128-139; 20 Id. 92; 211 Fed. 493. 2. The penalty under Act 1917 was not a fine nor forfeiture, and did not fall within the Governor’s power to remit. 114 S. W. 255;' 2 Bouvier, 2871; 117 Fed. 448; 454 ; 57 S. W. 713; 116 Id. 1197; 112 N. W. 585. 3. An executive act of…
1Opinion of the CourtMcCULLOCH, C. J.
The General Assembly of 1917 enacted a statute changing* the method of assessing property for taxation, and, among other changes in the law imposed a penalty of twenty-five per centum on the taxes of any delinquent property owner who failed to assess his property for taxation within the time and in manner prescribed by the statute. Acts of 1917, p. 1237.
On January 2, 1918, the Governor of the State issued a proclamation containing a recital that there had been many delinquencies in the assessment of taxes for the year 1917, which were unintentional and not wilful, and declaring a remission of…
2Cases cited1 opinion
- Baldwin v. ScogginSupreme Court of Arkansas · 1855
3Cited by14 opinions
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