Waters-Pierce Oil Co. v. Roberts
Supreme Court of Arkansas
Appeal from Pulaski Chancery Court; John B. Martineau, Chancellor; 1. It is settled that an injunction will lie to restrain the collection of illegal or unauthorized taxes, and the court therefore had jurisdiction. Kirby’s Digest, § 3966; art. 16., § 3, Const.; 124 S. W. 1021; 126 S. W. 727. 2. A county board of equalization must complete its work before the .first Monday in October.
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Appeal from Pulaski Chancery Court; John B. Martineau, Chancellor; 1. It is settled that an injunction will lie to restrain the collection of illegal or unauthorized taxes, and the court therefore had jurisdiction. Kirby’s Digest, § 3966; art. 16., § 3, Const.; 124 S. W. 1021; 126 S. W. 727. 2. A county board of equalization must complete its work before the .first Monday in October. Kirby’s Digest, § 6998, § 1499 sub-div. 1 and 6, § 1500. The same principle applies here as in the case of circuit courts where, it is held that the term of the court in one county is necessarily terminated by…
1Opinion of the CourtMcCureoch, C. J.
At a session of the board of equalization of Pulaski County, held on November 18, 1909, the sum of $35,000 was added to appellant’s assessment of personal property in that county. The taxes were extended on the tax books according to the valuation thus augmented, and appellant now seeks by injunction to prevent the collection of the additional amount. It is claimed that the board of equalization was without authority to alter assessments after the time fixed by law for the October term of the county court.
It is clear to us, from the language of thé statute, that the Legislature intended that…
2Cases cited1 opinion
- Clay County v. Brown Lumber Co.Supreme Court of Arkansas · 1909
3Cited by4 opinions
- First National Bank v. NorrisSupreme Court of Arkansas · 1914
- McDougal v. MudgeCourt of Appeals for the Eighth Circuit · 1916
- American Trust Co. v. NashSupreme Court of Arkansas · 1914
- Mudge v. McDougalDistrict Court, E.D. Arkansas · 1915