American Trust Co. v. Nash
Supreme Court of Arkansas
Appeal from Craighead Chancery Court, Western District; Basil Baker, Special Chancellor; STATEMENT BY THE COURT. The American Trust Company instituted this action in the chancery court against W. Y. Nash, as collector, and R. L. Collins, as county clerk of Craighead County, to enjoin the collection of taxes on personal property which it claimed were erroneously assessed against it.
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Appeal from Craighead Chancery Court, Western District; Basil Baker, Special Chancellor; STATEMENT BY THE COURT. The American Trust Company instituted this action in the chancery court against W. Y. Nash, as collector, and R. L. Collins, as county clerk of Craighead County, to enjoin the collection of taxes on personal property which it claimed were erroneously assessed against it. Alex Berger, cashier of the American Trust Company, a banking corporation, testified: The capital of the plaintiff corporation is seventy-five thousand dollars, which is paid up, and its surplus is twenty thousand…
1Opinion of the Court
Hart, J.,
(after stating the facts). Section 7005, of Kirby’s Digest, provides that the clerk of the county court shall keep an accurate journal or record of the proceedings of the county board of equalization. In the case of French v. Edwards, 13 Wall. (U. S.) 506, in discussing the distinction between mandatory and directory provisions of statutes, Mr. Justice Fields, speaking for the court, said:
“There are undoubtedly many statutory requisitions intended for the guide of officers in the conduct of business devolved upon them, which do not limit their power or render its exercise in…
2Cases cited2 opinions
- State Auditor v. Jackson CountySupreme Court of Alabama · 1880
- Waters-Pierce Oil Co. v. RobertsSupreme Court of Arkansas · 1910
3Cited by3 opinions
- Evans v. F. L. Dumas Store, Inc.Supreme Court of Arkansas · 1936
- Stade v. BergSupreme Court of Arkansas · 1930
- Opinion No., Arkansas Attorney General Reports1990