Moore v. Board of Directors
Supreme Court of Arkansas
Appeal from Lafayette Chancery Court; J. M. Barker, Chancellor; I. This court has power to review the constitutionality of an aot of the General Assembly fixing the rate of tax to be collected by a levee district. The General Assembly has no power to authorize an assessment of 10 per cent, per annum for levee purposes, irrespective of the benefits the lands assessed receive from the erection of the levee.
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Appeal from Lafayette Chancery Court; J. M. Barker, Chancellor; I. This court has power to review the constitutionality of an aot of the General Assembly fixing the rate of tax to be collected by a levee district. The General Assembly has no power to authorize an assessment of 10 per cent, per annum for levee purposes, irrespective of the benefits the lands assessed receive from the erection of the levee. Art. 2, § 8, Const. 1874; 14th Amendment, U. S. Const.; 172 U. S. 269; Gray, Limitation of Taxing Power and Public Indebtedness, 1017; Hamilton, Laiw of Special Assessments, § § 58, 61, 182,…
1Opinion of the CourtMcCulloch, C. J.
The General Assembly of 1905 passed an act creating the Long Prairie Levee District and authorizing the levy of annual assessments not exceeding four per cent, of the valuation of lands, tramroads and railroad tracks as assessed for State and county taxation, for the purpose of building, maintaining and repairing a levee for the protection of the lands, etcv in the district. Acts 1905, p. 267. The General Assembly of 1909 amended the act so as to authorize the levy of assessments not to exceed ten per cent, of the valuation of lands, etc. Acts 1909, p. 1001.
Appellants, Moore and others, who…
2Cases cited6 opinions
- Kirst v. Street Improvement District No. 120Supreme Court of Arkansas · 1908
- St. Louis Southwestern Railway Co. v. Board of DirectorsSupreme Court of Arkansas · 1907
- Sudberry v. GravesSupreme Court of Arkansas · 1907
- Coffman v. St. Francis Drainage DistrictSupreme Court of Arkansas · 1907
- Louisiana & Arkansas Railway Co. v. StateSupreme Court of Arkansas · 1907
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Salmon v. Board of Directors of Long Prairie Levee DistrictSupreme Court of Arkansas · 1911
- Bennett v. JohnsonSupreme Court of Arkansas · 1917
- St. Louis, Iron Mountain & Southern Railway Co. v. Board of Directors of Levee District No. 2Supreme Court of Arkansas · 1912
- Board of Directors v. DunbarSupreme Court of Arkansas · 1913
- Board of Directors of Jefferson County Bridge District v. CollierSupreme Court of Arkansas · 1912
22 more not listed; retrieve them via the Exa API.