Legal Opinion

Bartlett v. Willis

Supreme Court of Arkansas

Decided February 14, 1921PublishedCited by 8 opinions

Appeal from Johnson Circuit Court; A. B. Priddy, Judge; The court erred in sustaining the demurrer, as act 94 of 1917 is constitutional. The act does not contravene article 16, § 10, of the Constitution. 133 Ark. 90 ; 77 Id. 250. The act, No. 94 of 1917, contravenes article 16, § 10, Constitution 1874, and the court below so held properly. The decision is sustained and supported by. 133 Ark. 90; 77 Id. 250.

1Opinion of the CourtMcCulloch, C. J.

Appellee is a taxpayer in Johnson County, and he instituted this action against appellant, who is the tax collector of said county, to compel the latter to accept county warrants tendered in payment of taxes levied for county purposes. Appellant refused to accept the warrants on the ground that he is prohibited from doing so by a special statute in force in that county. Acts 1917, p. 449.

Appellee contends that the statute in question is in conflict with a clause of the Constitution which provides that “taxes of counties, towns and cities shall only be payable in lawful currency of the United…

2Cases cited3 opinions

  1. Worthen v. RootsSupreme Court of Arkansas · 1879
  2. Stillwell v. JacksonSupreme Court of Arkansas · 1905
  3. Gould v. DavisSupreme Court of Arkansas · 1918

3Cited by8 opinions

  1. Bank of Blytheville v. StateSupreme Court of Arkansas · 1921
  2. Bennett v. StateSupreme Court of Arkansas · 1923
  3. Anderson-Tully Co. v. MurphreeCourt of Appeals for the Eighth Circuit · 1946
  4. Ward v. HarwoodSupreme Court of Arkansas · 1965
  5. Bradford v. BurrowSupreme Court of Arkansas · 1933

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