Phillips County v. Estelle
Supreme Court of Arkansas
APPEAL from Phillips Circuit Court. Hon. J. C. Palmer, Special Judge. Erom a careful consideration of article 16, section 5, Constitution 187Jp, and section 1, act March 5, 1875, p. %%%, it is clear that it was the intention of the laws to exempt only such property as was used for public purposes, and not that used with a view to profit. The property is not exempt under the latter part of section 5, “ that it was used exclu-siodtj for public charity.”
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APPEAL from Phillips Circuit Court. Hon. J. C. Palmer, Special Judge. Erom a careful consideration of article 16, section 5, Constitution 187Jp, and section 1, act March 5, 1875, p. %%%, it is clear that it was the intention of the laws to exempt only such property as was used for public purposes, and not that used with a view to profit. The property is not exempt under the latter part of section 5, “ that it was used exclu-siodtj for public charity.” The performance by the owner of some charitable acts will not exempt his property from taxation; nor will the gratuitous education and…
1Opinion of the CourtSmith, J.
This is an appeal from a judgment of the Phillips Circuit Court, holding that the buildings and grounds of the convent in Helena, known as the “Academy of the Sacred Heart,” in Phillips County, Arkansas, were exempt from taxation under the provisions of the Constitution of 1874. Thereupon it was “ ordered, adjudged and decreed that the levy and extending of the taxes for the years 1880 and 1881, against said ‘ convent property/ on the tax books of those years are erroneous, and that said convent property be relieved from taxation for said years, and that the aforesaid erroneous levy and…
2Cited by4 opinions
- Sebastian County v. Educare Centers of Arkansas, Inc.Supreme Court of Arkansas · 1988
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- Opinion No., Arkansas Attorney General Reports1999