School District v. Howe
Supreme Court of Arkansas
Appeal from Sebastian Circuit Court, in Chancery, Port Smith District. Edgar E. Bryant, Judge. STATEMENT BY THE COURT. Proceeding to enjoin clerk of Sebastian county from extending taxes against certain lands owned by the School District of Port Smith. The facts are as follows: A portion of the military reservation at Port Smith was donated by act of Congress to the city of Port Smith, to be held in trust for the use of the free public schools of said city.
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Appeal from Sebastian Circuit Court, in Chancery, Port Smith District. Edgar E. Bryant, Judge. STATEMENT BY THE COURT. Proceeding to enjoin clerk of Sebastian county from extending taxes against certain lands owned by the School District of Port Smith. The facts are as follows: A portion of the military reservation at Port Smith was donated by act of Congress to the city of Port Smith, to be held in trust for the use of the free public schools of said city. The act provided that within ten years the lands should be laid off into lots, and the lots sold at public sale, and that the proceeds…
1Opinion of the Court
Riddick, J.,
(after stating the facts). The lots claimed by appellant to be exempt from taxation belong- to the school district of Port Smith, and the question before us is whether such land is exempt from taxation. The constitution of the state declares that laws exempting property from taxation, except as therein provided, shall be void. Const. 1874, art. 16, sec. 6; L. R. & Ft. S. Railway v. Worthen, 46 Ark. 312. It further provides that the following property shall be exempt from taxation: “Public property used exclusively for public purposes; churches used as such; cemeteries used…
2Cases cited3 opinions
- Town of West Hartford v. Board of Water CommissionersSupreme Court of Connecticut · 1877
- Brodie v. FitzgeraldSupreme Court of Arkansas · 1893
- Little Rock & Fort Smith Ry. v. WorthenSupreme Court of Arkansas · 1885
3Cited by44 opinions
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.Supreme Court of Arkansas · 1917
- City of Little Rock v. McIntoshSupreme Court of Arkansas · 1995
- Washington County v. Board of TrusteesSupreme Court of Arkansas · 2016
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