Legal Opinion

City of El Dorado v. Union County

Supreme Court of Arkansas

Decided January 31, 1916PublishedCited by 8 opinions

Appeal from Union Circuit Court; G. W. Smith, Judge; The appellant, city, is entitled to one-half of the optional road tax collected within its limits under section 1, Act No. 230, Acts 1913. The statute is plain .and the term “one-half (%) of road funds of every kind, means what it says.” 92 Ark. 98; Cooley, Const. Lim. (7 ed.) 126, 236, 242; Kirby ’s Dig., § .§ 2922, 3016; 7223-7358, 7280; Art. 16, § 9 Const.

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Appeal from Union Circuit Court; G. W. Smith, Judge; The appellant, city, is entitled to one-half of the optional road tax collected within its limits under section 1, Act No. 230, Acts 1913. The statute is plain .and the term “one-half (%) of road funds of every kind, means what it says.” 92 Ark. 98; Cooley, Const. Lim. (7 ed.) 126, 236, 242; Kirby ’s Dig., § .§ 2922, 3016; 7223-7358, 7280; Art. 16, § 9 Const. The Legislature has full control over highways, streets and roads. 76 Ark. 25; 103 Id. 532. Also over appropriations. 107 Ark. 292. The judgment is contrary to law. Cases supra. The…

1Opinion of the CourtWood, J.

Act No. 230 of the Acts of 1913 is entitled : “An Act to provide for a division of the road funds paid by tax-payers within the corporate limits of the city of El Dorado, in Union County.” 'Section 1 of the act reads:

“That the county court of Union County, Arkansas, shall, ¡at the term held at which the collector of Union County makes his annual settlement, apportion one-half of the road funds of every kind collected within the corporate limits of El Dorado, in Union County, Arkansas, to be used by its authorities on and in working and improving the streets, bridges and culverts of said city.…

2Cases cited2 opinions

  1. Sanderson v. TexarkanaSupreme Court of Arkansas · 1912
  2. Texarkana v. EdwardsSupreme Court of Arkansas · 1905

3Cited by8 opinions

  1. Moyer v. AltheimerSupreme Court of Arkansas · 1925
  2. Adkins v. HarringtonSupreme Court of Arkansas · 1924
  3. Greenberg Iron Co. v. DixonSupreme Court of Arkansas · 1917
  4. Cazort v. Road Improvement District No. 3.Supreme Court of Arkansas · 1927
  5. State v. BerrySupreme Court of Arkansas · 1923

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