Ex parte Fort Smith & Van Buren Bridge Co.
Supreme Court of Arkansas
Appeal from Crawford Circuit Court. Jephtha H. Evans, Judge. “No one species of property * * shall be taxed higher than another species * * of equal value.”
Read the full summary
Appeal from Crawford Circuit Court. Jephtha H. Evans, Judge. “No one species of property * * shall be taxed higher than another species * * of equal value.” Const, art. 16, sec. 3. There must be uniformity. 27 Ark. 202-210; 49 Ark. 337; 48 id. 382; 101 U. S. 143, 153; 127 id. 193; 41 Fed. 468. It is a violation of the constitution to assess at its full value one piece of property, while all other property is assessed at fifty per cent. 1. In estimating the value of property, it is proper to take into consideration the advantages or profits that can or may be derived from it. 17 Atl. 234; 46…
1Opinion of the CourtBattle, J.
The Fort Smith & Van Burén Bridge Company owns a bridge over and across the Arkansas river, one-half of which is in Sebastian, and the other in Crawford, county. The assessor assessed the half of it in Crawford, for the year 1895, at $150,000. The bridge company then complained to the county board of equalization of excessive valuation, and asked that the assessment be reduced to $75,000; and the board reduced it to $125,000, and refused to make any further reduction. The bridge company then appealed to the county court, and it refused any relief, and then appealed to the circuit court, and,…
2Cases cited3 opinions
- Cummings v. National BankSupreme Court of the United States · 1880
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- National Bank v. KimballSupreme Court of the United States · 1881
3Cited by31 opinions
- Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898
- State ex rel. Moose v. Kansas City & Memphis Railway & Bridge Co.Supreme Court of Arkansas · 1914
- Stanton v. State Tax CommissionOhio Supreme Court · 1926
- Eminence Distillery Co. v. Henry County Board of SupervisorsCourt of Appeals of Kentucky · 1918
- State v. DownmanCourt of Appeals of Texas · 1911
26 more not listed; retrieve them via the Exa API.