Western Union Telegraph Co. v. Road Improvement District No. 1
Supreme Court of Arkansas
Appeal from Cleveland Chancery Court; John M. Elliott, Chancellor; Act 612 evidently proceeds under the theory that tlie property of a telegraph company is real estate and assessable for improvement taxes, but it is personal property and not taxable for local improvements. 129 Ark. 542; 119 Id. 254; 121 Id. 105. The telegraph company has only a lease' for a term of years, revocable in the manner designated in the contract.
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Appeal from Cleveland Chancery Court; John M. Elliott, Chancellor; Act 612 evidently proceeds under the theory that tlie property of a telegraph company is real estate and assessable for improvement taxes, but it is personal property and not taxable for local improvements. 129 Ark. 542; 119 Id. 254; 121 Id. 105. The telegraph company has only a lease' for a term of years, revocable in the manner designated in the contract. The property of the telegraph company is personal property and not subject to local improvement taxes, and the act is invalid. Cases supra; 119 Ark. 254; 71 So. Bep. 118;…
1Opinion of the CourtHumphreys, J.
Appellant instituted suit against appellee in the Clevelaxid Chancery Court to set aside the benefits assessed and fixed against its property by the board of commissioners of appellee district, on the ground that the property owned by it in said Road Improvement District No. 1 is personal, instead of real, property.
Appellee filed answer, denying that its property in said district, against which benefits were assessed, is personal property.
The cause was submitted upon the pleadings and an agreed statement of facts, to which a contract between appellant and the St. Louis Southwestern Railway…
2Cases cited1 opinion
- Western Union Telegraph Co. v. Georgia R. & Banking Co.District Court, S.D. Georgia · 1915
3Cited by2 opinions
- Standard Pipe Line Co. v. Index-Sulphur Drainage DistrictSupreme Court of Arkansas · 1927
- Miller County Highway & Bridge Dist. v. Standard Pipe Line Co.Court of Appeals for the Eighth Circuit · 1927