Bank of Jonesboro v. Hampton
Supreme Court of Arkansas
Appeal from Pulaski Circuit Court, Second Division; F. Guy Fulk, Judge; The commission shall have complete supervision over the assessment and collection of taxes and the enforcement of the tax laws of the State. Act May 12, 1909, section xi. All taxable property in the State shall be assessed at its true value, and to that end the commission shall compare the returns of the assessment and proceed to equalize the same.
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Appeal from Pulaski Circuit Court, Second Division; F. Guy Fulk, Judge; The commission shall have complete supervision over the assessment and collection of taxes and the enforcement of the tax laws of the State. Act May 12, 1909, section xi. All taxable property in the State shall be assessed at its true value, and to that end the commission shall compare the returns of the assessment and proceed to equalize the same. Id. § 12. All laws which relate to the same subject must be taken to be one system, and construed consistently. 2 Ark. 229; 3 Ark. 556; 5 Ark. 349; 4 Ark. 410; 45 Ark. 341. One…
1Opinion of the CourtHart, J.
The Bank of Jonesboro, a corporation organized under the laws of the State of Arkansas, and engaged in the banking business in Craighead County, applied to the county board of equalization for relief against an assessment returned agairtst its property by the assessor of .Craighead County. That board of equalization for relief against an assessment returned grieved at the assessment, made application to the Arkansas Tax Commission, sitting as a State Board of Equalization, for a further reduction upon the assessment. The State board refused to act upon the ground that it had no jurisdiction…
2Cases cited6 opinions
- Hamilton v. State ex rel. BatesIndiana Supreme Court · 1852
- Wells, Fargo & Co. v. State Board of EqualizationCalifornia Supreme Court · 1880
- State ex rel. Young v. OsbornNebraska Supreme Court · 1900
- State ex rel. Mickey v. DrexelNebraska Supreme Court · 1906
- Cummings v. StarkIndiana Supreme Court · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- People ex rel. Colorado Tax Commission v. PitcherSupreme Court of Colorado · 1914
- State ex rel. Nelson v. MeekSupreme Court of Arkansas · 1917
- White River Lumber Co. v. StateSupreme Court of Arkansas · 1928
- State v. LittleSupreme Court of Arkansas · 1910
- Hays v. Missouri Pacific RailroadSupreme Court of Arkansas · 1923
10 more not listed; retrieve them via the Exa API.