Ex parte Gaines
Supreme Court of Arkansas
Appeal from Garland Circuit Court. This proceeding was instituted to. determine the State’s right to tax leasehold estates on the permanent United States Reservation at Hot Springs. The assessor listed for taxation for the year 1889 the leasehold interests and improvements of the owners of the New Rector and other bath houses.
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Appeal from Garland Circuit Court. This proceeding was instituted to. determine the State’s right to tax leasehold estates on the permanent United States Reservation at Hot Springs. The assessor listed for taxation for the year 1889 the leasehold interests and improvements of the owners of the New Rector and other bath houses. A. B. Gaines, one of the owners, petitioned the county court to quash the assessment of his estate in certain of the bath houses, upon the ground that the property was not subject to taxation. The petition having been denied, he appealed to the circuit court. The State,…
1Opinion of the CourtCockrirr, C. J.
In the act of Congress admitting Arkansas into the Ünion of States, there was no reservation of Federal jurisdiction over the Hot Springs Reservation, and there has been no subsequent cession of jurisdiction by the State to the United States. The property of individuals on or within the Reservation has therefore always been subject to taxation by the State. Ft. Leavenworth R. Co. v. Love, 114 U. S. 525.
No part of the Reservation, while owned by the United States, can be subjected to taxation by the State. Van Brocklin v. Tennessee, 117 U. S. 151. But when the government parts with its title,…
2Cases cited4 opinions
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Forbes v. GraceySupreme Court of the United States · 1877
- Little Rock & Fort Smith Ry. v. WorthenSupreme Court of Arkansas · 1885
3Cited by22 opinions
- Buckstaff Bath House Co. v. McKinleySupreme Court of the United States · 1939
- City of Little Rock v. McIntoshSupreme Court of Arkansas · 1995
- Ryan v. StateWashington Supreme Court · 1936
- Concessions Co. v. MorrisWashington Supreme Court · 1919
- Greene Line Terminal Co. v. MartinWest Virginia Supreme Court · 1940
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