Union Compress Co. v. State
Supreme Court of Arkansas
Appeal from Miller Circuit Court in Chancery. Rufus D. Hearn, Judge. Corporations are required to pay taxes at the place of their domicile. Sand. & H. Dig., §§ 6461—3, 6724 to 6733; Burroughs, Taxation (1877), § 90, p. 186, et seq.; Cooley, Tax. (1876), p. 273. The taxes, if any, should be ascertained by a master in chancery, or competent testimony, and not by a so-called assessor. Sand. & H. Dig., § 6724; 40 Md. 483; 8 B. Mon. 536; 48 Am.
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Appeal from Miller Circuit Court in Chancery. Rufus D. Hearn, Judge. Corporations are required to pay taxes at the place of their domicile. Sand. & H. Dig., §§ 6461—3, 6724 to 6733; Burroughs, Taxation (1877), § 90, p. 186, et seq.; Cooley, Tax. (1876), p. 273. The taxes, if any, should be ascertained by a master in chancery, or competent testimony, and not by a so-called assessor. Sand. & H. Dig., § 6724; 40 Md. 483; 8 B. Mon. 536; 48 Am. Dee. 580, and note, etc.; 2 Daniel’s Ch. Pr. ch. 29; 64 Cal. 102; Welty, Assessments, § 23; Black, Tax Titles, § 42. The property in question was personal…
1Opinion of the CourtBunn, C. J.
This action was instituted in the Miller circuit court, in chancery, on [the 13th day of May, 1895, by L. A. Byrne, by directions of the attorney general, under the provisions of section 6724, Sand. & H. Digest, for the recovery of back taxes alleged to be due and unpaid on appellant’s building, machinery and fixtures, situate in the city of Texarkana, and for that purpose to have the same assessed according to law for the years for which said taxes were alleged not to have been paid.
The objections to the manner in which the assessor, under the orders of the court, made the assessment we…
2Cases cited1 opinion
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
3Cited by6 opinions
- Superior Bath House Co. v. McCarrollSupreme Court of the United States · 1941
- Turner v. Spokane CountyWashington Supreme Court · 1929
- Doe v. Tenino Coal & Iron Co.Washington Supreme Court · 1906
- Greene County v. SmithSupreme Court of Arkansas · 1921
- Opinion No., Arkansas Attorney General Reports2000
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