Ouachita County v. Stone

Appellee, who is the assessor of Ouachita •County, filed two claims with the county court of that county for services rendered pursuant to § 15 of act 494 of the Acts of 1921 (Acts 1921, page 490), which reads as follows: “That § 7414 of Crawford & Moses’ Digest is amended to read as follows: ‘The tax assessor of each county shall annually return to the county clerk a sworn list of all persons who own automobiles or other vehicles subject to any State license tax, and, as soon as any additional vehicle is acquired or brought into the county subject to such license tax, he shall promptly…