Snetzer v. Gregg
Supreme Court of Arkansas
Appeal from Jackson Chancery Court; Geo T. Humphries, Chancellor; 1. The attempt to assess personal property for a local improvement renders the act void. Art. 19, § 27, Const.; 119 Ark. 258; 1 Page & Jones on Assessments, etc., § § 2, 4, 11; 59 Ark. 536; 64 Id. 265; 120 Id. 15; 119 Id. 21; 64 Id. 555. Personal property is not subject to tax under the law.
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Appeal from Jackson Chancery Court; Geo T. Humphries, Chancellor; 1. The attempt to assess personal property for a local improvement renders the act void. Art. 19, § 27, Const.; 119 Ark. 258; 1 Page & Jones on Assessments, etc., § § 2, 4, 11; 59 Ark. 536; 64 Id. 265; 120 Id. 15; 119 Id. 21; 64 Id. 555. Personal property is not subject to tax under the law. Hamilton on the Law of Special Assessments, § 275, and cases supra. 2. Improvement districts have only such powers as are expressly conferred by statute. 114 Ark. 369; 115 Id. 194; 110 Id. 416; 109 Id. 90; 125 Id. 61. No authority to assess…
1Opinion of the CourtMcCulloch, C. J.
The General Assembly of 1917 enacted a special statute creating an improvement district designated as the Newport Levee District, for the purpose of constructing a levee to protect property in the city of Newport and vicinity from inundation by water overflowing "White river. The city of Newport constituted mainly, although not wholly, the territory embraced in the boundaries of the district. The territory is described by metes and bounds, and appellant, who is the owner of real estate in the district, instituted .this action to restrain the hoard of commissioners from proceeding according to…
2Cases cited6 opinions
- State ex rel. Davis-Smith Co. v. ClausenWashington Supreme Court · 1911
- Kirst v. Street Improvement District No. 120Supreme Court of Arkansas · 1908
- Town of Macon v. PattyMississippi Supreme Court · 1879
- Excelsior Planting & Manufacturing Co. v. GreenSupreme Court of Louisiana · 1887
- Board of Commissioners v. MialegvichSupreme Court of Louisiana · 1900
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Standard Lbr. Co. v. PierceOregon Supreme Court · 1924
- Bacon Service Corporation v. Huss.California Supreme Court · 1926
- Nixon v. AllenSupreme Court of Arkansas · 1921
- Sallee v. DaltonSupreme Court of Arkansas · 1919
- Adams v. SpillyardsSupreme Court of Arkansas · 1933
17 more not listed; retrieve them via the Exa API.