Whaley v. Northern Road Improvement District
Supreme Court of Arkansas
Appeal from Arkansas Chancery Court, John M. Elliott, Chancellor; The levy made by virtue of section 3 of the act, act No. 431 Acts 1920, is not a license, but is clearly a tax upon a certain class of personal property. Berry on Automobiles, 3d Ed. par. 96; Id. par. 95; 61 Ark. 482; 20 Cal. 318. It amounts to the levy of a tax upon personal property for the building of roads, i. e., for the benefit of an improvement upon real property.
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Appeal from Arkansas Chancery Court, John M. Elliott, Chancellor; The levy made by virtue of section 3 of the act, act No. 431 Acts 1920, is not a license, but is clearly a tax upon a certain class of personal property. Berry on Automobiles, 3d Ed. par. 96; Id. par. 95; 61 Ark. 482; 20 Cal. 318. It amounts to the levy of a tax upon personal property for the building of roads, i. e., for the benefit of an improvement upon real property. And personal property cannot be taxed for public improvements. 129 Ark. 542; 142 Id. 351. The case of Pine Bluff Transfer Go. v- N id hoi, 140 Ark. 320, does…
1Opinion of the CourtMcCulloch, C. J.
Appellants are residents within the boundaries of an improvement district designated as the Northern Road Improvement District of Arkansas County, and they instituted this action in the chancery court of that county attacking the validity of a special statute imposing a privilege tax upon the use of automobiles and motor trucks by residents of the district.
The statute in question was enacted at the extraordinary session of the General Assembly of 1920 and was approved February 26, 1920 (unpublished acts, extra session, 1920). Appellants attack the validity of the statute on several grounds…
2Cases cited4 opinions
- Kirst v. Street Improvement District No. 120Supreme Court of Arkansas · 1908
- Altheimer v. Board of Directors of Plum Bayou Levee DistrictSupreme Court of Arkansas · 1906
- Snetzer v. GreggSupreme Court of Arkansas · 1917
- Pine Bluff Transfer Co. v. NicholSupreme Court of Arkansas · 1919
3Cited by10 opinions
- Ingels v. RileyCalifornia Supreme Court · 1936
- Solberg v. DavenportSupreme Court of Iowa · 1930
- State v. MillerNew Mexico Supreme Court · 1927
- Adkins v. HarringtonSupreme Court of Arkansas · 1924
- Wood v. HendersonSupreme Court of Arkansas · 1955
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