Eoff v. Kennefick-Hammond Co.
Supreme Court of Arkansas
Appeal from Boone Chancery Court; T. H. Humphreys, Chancellor; 1. The acts of assessors are presumed to be valid and correct until the contrary is shown. The burden is on the taxpayer to establish a charge of illegality. 25 Am. & Eng. Ene.
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Appeal from Boone Chancery Court; T. H. Humphreys, Chancellor; 1. The acts of assessors are presumed to be valid and correct until the contrary is shown. The burden is on the taxpayer to establish a charge of illegality. 25 Am. & Eng. Ene. Eaw, 236; 63 Ark. 592. 2. In this State all property except such as is specifically exempted by the Constitution is subject to taxation. 70 Ark. 554. And laws exempting property from taxation must be strictly construed. 25 Ark. 293; 65 Ark. 343. “All laws exempting property from taxation other than as provided in the Constitution” are void. Sec. 6, art. 16,…
1Opinion of the CourtBattle, J.
The assessor of Boone County listed and assessed for taxation for 1903 the following property of KennefickHammond Company: 14 horses, 88 mules, 75 wagons, 17 boilers, 2 light plants, 2 air compressors, harness and blacksmith tools, valuing the boilers, light plants, air compressors, harness and blacksmith tools, in the aggregate, at $20,670. This property was situated in Boone County on the first Monday in June, 1903; how long before and how long after does not appear. It was used by Kennefick-Hammond Company in the construction cf a roadbed for a railroad through a portion of Boone County,…
2Cases cited6 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Brown v. HoustonSupreme Court of the United States · 1885
- Kelley v. RhoadsSupreme Court of the United States · 1903
- Griggsry Construction Co. v. FreemanSupreme Court of Louisiana · 1902
- Hardesty Bros. v. FlemingTexas Supreme Court · 1882
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- McDaniel v. Texarkana Cooperage & Manufacturing Co.Supreme Court of Arkansas · 1910
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