State v. Little
Supreme Court of Arkansas
■ Appeal from Miller Chancery Court; James D. Shaver, Chancellor; STATEMENT BY THE COURT. The county board of equalization of Miller County, at its 1909 session, raised the valuation of the property of certain taxpayers. A number of persons whose property was affected applied to the county court of Miller County for a reduction of the assessment.
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■ Appeal from Miller Chancery Court; James D. Shaver, Chancellor; STATEMENT BY THE COURT. The county board of equalization of Miller County, at its 1909 session, raised the valuation of the property of certain taxpayers. A number of persons whose property was affected applied to the county court of Miller County for a reduction of the assessment. At the October term, 1909, of the Miller County Court, the members of the board of equalization attended and explained the changes in valuation. The county court made, an order reducing the_ assessments in certain • cases. In the meantime County…
1Opinion of the Court
Hart, J.,
(after stating the facts). Our Constitution, art. 16, § 5, provides that “all property subject to taxation shall be taxed according to its value, that value to be ascertained in such manner as the General Assembly shall direct, making the same equal and uniform throughout the State.” Hence it will be seen that the taxing power is' a legislative function, and that, subject.to constitutional restrictions, the action of the Legislature is supreme. Board of Equalization Cases, 49 Ark. 518; Prairie County v. Matthews, 46 Ark. 383.
In the exercise of its province in providing the means and…
2Cases cited4 opinions
- Clay County v. Brown Lumber Co.Supreme Court of Arkansas · 1909
- Wells, Fargo & Company's Express v. Crawford CountySupreme Court of Arkansas · 1897
- Bank of Jonesboro v. HamptonSupreme Court of Arkansas · 1909
- Prairie County v. MatthewsSupreme Court of Arkansas · 1885
3Cited by11 opinions
- State ex rel. Moose v. Kansas City & Memphis Railway & Bridge Co.Supreme Court of Arkansas · 1914
- State Ex Rel. St. Francois County School District R—III v. LalumondierSupreme Court of Missouri · 1975
- State Ex Rel. Attorney General v. Standard Oil Co. of LouisianaSupreme Court of Arkansas · 1929
- State ex rel. Norwood v. Kansas City & Memphis Railway & Bridge Co.Supreme Court of Arkansas · 1913
- Little Red River Levee District No. 2 v. StateSupreme Court of Arkansas · 1932
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