Cox v. Drainage District No. 27, Craighead County

Drainage District Number 27 of Craig-head county, Arkansas, was organized by order of the county court in 1923, and within two years thereafter the construction work contemplated under the original plans was completed. An assessment of benefits was made, bonds were issued to defray the cost of the improvement and an annual tax or percentage of the assessed benefits was levied. These bonds have been paid and the last annual tax was collected in 1942. The taxes heretofore collected did not exhaust the amount of the assessed benefits.

On January 12, 1945, the commissioners of the district filed…