K. C. S. Railway Co. v. Ark. Commerce Commission

Ed. F. McFaddin, Associate Justice.

These two cases involve the valuation assessments against the appellant as made by the State tax assessment authorities under the provisions of § 84-601 et seq. Ark. Stats, and amendments. Appellees claim that the appeals were not filed within the time allowed, so appellant is met with a motion to dismiss the appeal in each case. We have reached the conclusion that the motions to dismiss must be sustained. Here are the crucial dates in each case:

Case No. 1814 involves the tax assessment against appellant for the year 1955. On August 29,1955 the Tax Division…