Legal Opinion

United States ex rel. Pioneer Const. Co. v. Madison County

Court of Appeals for the Eighth Circuit

Decided September 7, 1923No. 6253Published

In Error to the District Court of the United States for the Western District of Arkansas; Frank A. Youmans, Judge. Mandamus by the United States, on relation of the Pioneer Construction Company, against Madison County, Ark., and others. Judgment for defendants, and relator brings error.

1Opinion of the Court

STONE, Circuit Judge.

This is a mandamus proceeding brought by a holder of warrants issued for bridge construction by Madison county, Ark., against the county, the county assessor and the county collector. The purpose of the action is to compel assessment of all property *740within the county at its cash value in order to obtain funds wherefrom to .pay these warrants. From an adverse judgment, plaintiff sues out this writ of error.

[1] Section 5, art. 16, of the state Constitution, provides:

“All property subject to taxation shall be taxed according to its value, that value to be ascertained in such…

2Cases cited15 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  3. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  4. Games v. Stiles Ex Dem. DunnSupreme Court of the United States · 1840
  5. Stutsman County v. WallaceSupreme Court of the United States · 1892

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