Mudd v. St. Francis Drainage District
Supreme Court of Arkansas
Appeal frpm Clay Chancery Court, Eastern District; Charles D. Frierson, Chancellor; 1. An assessment which is not based upon the judgment of the assessor is capricious, arbitrary and void. 37 Cyc. 1009, note 28; 2 Pick. (Mass.) 391; 70 la. 87; 47 Mich. 282; Welty on Assessments, 235. 2. The acts of the Legislature, upon which the drainage assessments and taxes- in this case are based, are unconstitutional and void, because not based upon the value of the property itself.
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Appeal frpm Clay Chancery Court, Eastern District; Charles D. Frierson, Chancellor; 1. An assessment which is not based upon the judgment of the assessor is capricious, arbitrary and void. 37 Cyc. 1009, note 28; 2 Pick. (Mass.) 391; 70 la. 87; 47 Mich. 282; Welty on Assessments, 235. 2. The acts of the Legislature, upon which the drainage assessments and taxes- in this case are based, are unconstitutional and void, because not based upon the value of the property itself. Const. Ark., art. 16, § 5. 3. An assessment based upon the value of the property itself, and not upon the benefits of the…
1Opinion of the CourtMcCulloch, C. J.
Appellant owns land in Clajr County, Arkansas, within the boundaries of the St. Francis Drainage District, and this is an action instituted against him and other land owners by the drainage district to enforce payment of assessments levied for constructing the improvement. The district was created by special act of the General Assembly of 1905, and amended in 1909, and again in 1911. This suit is to recover the assessment levied for the -year 1912. The statute as last amended provides for the 'appointment of an assessor in each county, who is a resident of the county and not the owner of…
2Cases cited4 opinions
- Davis v. GainesSupreme Court of Arkansas · 1886
- Porter v. WatermanSupreme Court of Arkansas · 1906
- Henderson v. DearingSupreme Court of Arkansas · 1909
- Spillers v. SmithSupreme Court of Arkansas · 1908
3Cited by5 opinions
- Cole v. Norborne Land Drainage Dist. of Carroll Cty.Supreme Court of the United States · 1926
- Pasquotank Drainage District, No. 1 v. CahoonSupreme Court of North Carolina · 1927
- Hines v. Road Improvement District No. 5Supreme Court of Arkansas · 1920
- Williams v. Village Creek, White River & Mayberry Levee & Drainage DistrictSupreme Court of Arkansas · 1985
- Lamberson v. Board of Commissioners of Drainage District No. 16Supreme Court of Arkansas · 1921