Hayward v. Rowland

Kirby, J.,

(after stating the facts). Section 5 of article 16 of the Constitution provides: “All property subject to taxation shall be taxed according to its value, that value to be ascertained in such manner as the General Assembly shall direct, making the same equal and uniform throughout the State. No one species of property from which a tax may be collected shall be -taxed higher than another species of property of equal value.”

In Bank of Jonesboro v. Hampton, 92 Ark. 496, 123 S. W. 753, the court, in interpreting this provision, said: “It is true the Constitution provides that all…