Foster v. Jefferson County Quorum Court

The majority opinion holds that Jefferson County can validly adopt a one percent sales and use tax. I respectfully dissent.

I

Article 16, section 9, of the Constitution of Arkansas provides: “No county shall levy a tax to exceed one-half of one percent for all purposes, but may levy an additional one-half of one percent to pay indebtedness existing at the time of the ratification of this Constitution.” The second clause of this section refers to a tax of one-half of one percent to pay debts that existed in 1874, the year the constitution was ratified. There is no debt left from 1874, and,…