Stevens v. Shull

Hart, C. J.,

(after stating the facts). ¡Section 5666 of Crawford & Moses’ Digest, providing for the payment ¡and collection of assessments in municipal improvement districts, contains the following:

“Provided, no single improvement shall be undertaken which alone will exceed in cost twenty per centum of the value of the real property in such district as shown by the last county assessment.”

The words “last county assessment” were construed by this court in Board of Improvement v. Offenhauser, 84 Ark. 257, 105 S. W. 265, and in Watson v. Boydstun, 141 Ark. 184, 216 S. W. 721, to mean the last…