Alexander v. Board of Directors
Supreme Court of Arkansas
Appeal from Crawford Chancery Court; Charles B. Warner, Special Chancellor; 1. The rule of apportionment declared in the amendatory act of April 23, 1909, is unconstitutional. (a) The power of levying local assessments for local improvements is a branch of the taxing power — and of the taxing power only.
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Appeal from Crawford Chancery Court; Charles B. Warner, Special Chancellor; 1. The rule of apportionment declared in the amendatory act of April 23, 1909, is unconstitutional. (a) The power of levying local assessments for local improvements is a branch of the taxing power — and of the taxing power only. It finds its only justification in the theory that it is an exaction upon the property owner in return for special benefits, which the property owner receives by reason of the public improvement for the cost of which the assessment is made. The exaction must be in substantial proportion to…
1Opinion of the CourtMcCujxoch, C. J.
This action involves an attack by landowners on the validity of an act and an amendatory act of the General Assembly of 1909, creating Eevee District No. 1 of Crawford County, Arkansas, the name and style of the organization being stated in the act as “Board of Directors of the Crawford County Levee District.” The original act, approved March 15, 1909, contains the following section relating to assessments to defray the cost of building and maintaining the levee:
“That for the purpose of building, repairing and maintaining the levee aforesaid, and for the purpose of paying such sums as may be…
2Cases cited15 opinions
- Cribbs v. BenedictSupreme Court of Arkansas · 1897
- Kirst v. Street Improvement District No. 120Supreme Court of Arkansas · 1908
- Ahern v. Board of Improvement District No. 3Supreme Court of Arkansas · 1901
- St. Louis Southwestern Railway Co. v. Board of DirectorsSupreme Court of Arkansas · 1907
- Coffman v. St. Francis Drainage DistrictSupreme Court of Arkansas · 1907
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Butler v. Board of Directors of Fourche Drainage DistrictSupreme Court of Arkansas · 1911
- Moore v. Board of DirectorsSupreme Court of Arkansas · 1911
- Nall v. KelleySupreme Court of Arkansas · 1915
- St. Louis, Iron Mountain & Southern Railway Co. v. Board of Directors of Levee District No. 2Supreme Court of Arkansas · 1912
- Lee Wilson & Co. v. William R. Compton Bond & Mortgage Co.Supreme Court of Arkansas · 1912
12 more not listed; retrieve them via the Exa API.