Jensen v. Fordyce Bath House

This is a suit by appellee, Fordyce Bath House, to restrain the collection of personal property taxes charged against it upon the tax books of Garland county for the year 1931. The cause was submitted to the trial court upon the pleadings and the following agreed statement of facts:

“1. That the plaintiff is a partnership consisting of Lillian P. Fordyce, Edward W. Fordyce, Downs L. Fordyce, Ruth Fordyce, and Samuel W. Fordyce, III, co-partners doing business as the Fordyce Bath House in the City of -Hot Springs, Arkansas.

“2. That Fordyce Bath House, a corporation, was dissolved on February 2,…