Dickinson v. Housley
Supreme Court of Arkansas
Appeal from Garland Circuit Court; Scott Wood, Judge; 1. This suit was instituted in the proper forum. It is different from 30 Ark. 275 and 113 Id. 138. It is in the nature of a suit for money had and received. 2. The action of the county court in raising the assessment certified out by the State Tax Commission was illegal and void. Const., art. 16, § 5, Act 257, Acts 1909, Act 251, Acts 1911. The legislative will is supreme.
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Appeal from Garland Circuit Court; Scott Wood, Judge; 1. This suit was instituted in the proper forum. It is different from 30 Ark. 275 and 113 Id. 138. It is in the nature of a suit for money had and received. 2. The action of the county court in raising the assessment certified out by the State Tax Commission was illegal and void. Const., art. 16, § 5, Act 257, Acts 1909, Act 251, Acts 1911. The legislative will is supreme. The county board of equalization was without authority of law to raise the valuation certified by the Tax Commission. The power to assess railroad property is conferred…
1Opinion of the CourtMcCULLOCH, C. J.
This is an action instituted by the receiver of the Chicago, Rock Island & Pacific Railway Company against the tax collector of Garland County to recover taxes alleged to have been assessed in excess of the amount legally authorized, which were paid to the collector under protest. The cause was heard upon an agreed statement of facts, and the court rendered judgment in favor of the defendant, from which the plaintiff has prosecuted an appeal.
The facts, as recited in the agreement, are that the State Tax Commission assessed the property of the railroad for the taxes of 1916 and certified to…
2Cases cited5 opinions
- Little Rock & Fort Smith Ry. v. WorthenSupreme Court of Arkansas · 1885
- State ex rel. Nelson v. MeekSupreme Court of Arkansas · 1917
- St. L., I. M. & S. Ry. v. WorthenSupreme Court of Arkansas · 1889
- Railway v. WilliamsSupreme Court of Arkansas · 1890
- First National Bank v. NorrisSupreme Court of Arkansas · 1914
3Cited by11 opinions
- City of Little Rock v. CashSupreme Court of Arkansas · 1982
- Miller v. City of GreenvilleCourt of Appeals for the Eighth Circuit · 1943
- Paschal v. MunseySupreme Court of Arkansas · 1925
- White River Lumber Co. v. ElliottSupreme Court of Arkansas · 1920
- Chicago, Rock Island & Pacific Railway Co. v. BrazilSupreme Court of Arkansas · 1924
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