Drew County Timber Co. v. Board of Equalization
Supreme Court of Arkansas
Appeal from Cleveland Circuit Court; Turner Butler, Judge; 1. The rule of uniformity and equality in taxation was violated. There was discrimination; the assessment was arbitrary and not according to value. Cooley, Const. Lim. (4 ed.) 616; Kirby’s Dig., § 7008; 5 Ark. 204; 19 Id. 360; 25 Id. 295; 32 Id. 37-42; 49 Id. 336-349; 49 Id. 518, 522, 530; 62 Id. 461-465; 1 Wash.
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Appeal from Cleveland Circuit Court; Turner Butler, Judge; 1. The rule of uniformity and equality in taxation was violated. There was discrimination; the assessment was arbitrary and not according to value. Cooley, Const. Lim. (4 ed.) 616; Kirby’s Dig., § 7008; 5 Ark. 204; 19 Id. 360; 25 Id. 295; 32 Id. 37-42; 49 Id. 336-349; 49 Id. 518, 522, 530; 62 Id. 461-465; 1 Wash. St. 46; 70 Id. 48; 68 Id. 623; 77 Id. 315; 88 Fed. 350; 210 Id. 867; 62 Id. 548; 101 XL S. 153, and many 'other decisions. Discrimination was proven. 37 Wis. 75. 2. The assessment is violative of the State Constitution and…
1Opinion of the CourtHart, J.
Appellants own 5,741 acres of timber land in Cleveland County, Arkansas. The board of equalization raised the assessment on their lands to $5 per acre. Appellants applied to the county court for a reduction to $3 per acre. Their application was denied by the county court and they appealed to the circuit court. The circuit court denied them relief 'and they have appealed to this court.(1) They first contend that the circuit court erred in refusing them a trial by jury. There is no merit in this contention. The 'Statutory right of trial, by jury is confined to cases which at common law were so…
2Cases cited5 opinions
- Wheat v. SmithSupreme Court of Arkansas · 1887
- Clay County v. Brown Lumber Co.Supreme Court of Arkansas · 1909
- Ex parte Fort Smith & Van Buren Bridge Co.Supreme Court of Arkansas · 1896
- State v. ChurchillSupreme Court of Arkansas · 1886
- American Bauxite Co. v. Board of EqualizationSupreme Court of Arkansas · 1915
3Cited by14 opinions
- Jones v. ReedSupreme Court of Arkansas · 1979
- Missouri Pacific Railroad v. Conway County Bridge DistrictSupreme Court of Arkansas · 1918
- McKinley, Comm'r of Lab. v. Payne Son Lbr.Supreme Court of Arkansas · 1940
- Sharum v. MeriwetherSupreme Court of Arkansas · 1923
- State ex rel. Nelson v. MeekSupreme Court of Arkansas · 1917
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