Sanderson v. Texarkana
Supreme Court of Arkansas
Appeal from Miller Chancery Court; James D. Shaver, Chancellor; 1. The act is unconstitutional because: (1) It conflicts with art. 7, § 28, Constitution, art. 23, amendment 5; 76 Ark. 22; 92 Id. 98. A road tax is a county tax, and county courts only have jurisdiction of such. (2) It conflicts with art 7, § 30. (3) It is in conflict with art. 12, § 2. 87 Ark. 591; 36 Id. 175. (4) It is in conflict with art. 5, § 24, prohibiting special laws.
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Appeal from Miller Chancery Court; James D. Shaver, Chancellor; 1. The act is unconstitutional because: (1) It conflicts with art. 7, § 28, Constitution, art. 23, amendment 5; 76 Ark. 22; 92 Id. 98. A road tax is a county tax, and county courts only have jurisdiction of such. (2) It conflicts with art 7, § 30. (3) It is in conflict with art. 12, § 2. 87 Ark. 591; 36 Id. 175. (4) It is in conflict with art. 5, § 24, prohibiting special laws. Kirby’s Dig., § 7324 et seq.; 48 Ark. 384; Suth. on St. Const., § 110; 36 Ark. 517. (5) It conflicts with art. 16, § 5, on uniformity of'taxation. 97 Ark.…
1Opinion of the CourtFrauenthal, J.
This is an action to enjoin the sheriff and collector of Miller County from paying into the county treasury three-fifths of the road tax collected for the year of 1910 from the property situated within the corporate limits of the city of Texarkana, and to compel him to pay same into the treasury of that city. Under and by virtue of Amendment No. 5 to the Constitution of the State, a majority of the qualified electors of Miller County at the general election held in 1910 voted in favor of a road tax. Thereupon the county court of Miller County levied a three mills road tax upon all the taxable…
2Cases cited10 opinions
- Carson v. St. Francis Levee DistrictSupreme Court of Arkansas · 1894
- Russell v. TateSupreme Court of Arkansas · 1889
- Davis v. GainesSupreme Court of Arkansas · 1886
- Chamberlain v. Iowa Telephone Co.Supreme Court of Iowa · 1903
- City of Hannibal v. County of MarionSupreme Court of Missouri · 1879
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Stanley v. GatesSupreme Court of Arkansas · 1929
- Turley v. St. Francis County Road Improvement District No. 4Supreme Court of Arkansas · 1926
- Davis v. WilsonSupreme Court of Arkansas · 1931
- Yates v. SturgisSupreme Court of Arkansas · 1993
- Cone v. Hope-Fulton-Emmett Road Improvement DistrictSupreme Court of Arkansas · 1925
26 more not listed; retrieve them via the Exa API.