Board of Improvement v. School District
Supreme Court of Arkansas
Appeal from Pulaski Chancery Court. School building's and grounds are exempt from general or ordinary taxation. Const, art. 16, sec. 5 ; Mansf. Dig-, sec. 5597. But this does not exempt them from local assessment. Const, art. 19, sec. 27; Cooley on 'Tax. (1st ed.), p. 147; 6 D. R. A. 156; 36 Ind. 338; 10 .Am. Rep: 36; Dillon, Mun. Corp. vol. 2, secs. 776-7. ■Churches, thoug-h exempt from g-eneral taxation, are liable to local assessment. Cooley, Tax.
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Appeal from Pulaski Chancery Court. School building's and grounds are exempt from general or ordinary taxation. Const, art. 16, sec. 5 ; Mansf. Dig-, sec. 5597. But this does not exempt them from local assessment. Const, art. 19, sec. 27; Cooley on 'Tax. (1st ed.), p. 147; 6 D. R. A. 156; 36 Ind. 338; 10 .Am. Rep: 36; Dillon, Mun. Corp. vol. 2, secs. 776-7. ■Churches, thoug-h exempt from g-eneral taxation, are liable to local assessment. Cooley, Tax. (1st ed.), p. ■458 ; 36 Ind. 338 ; 10 Am. Rep. 36 ; 11 John. 77 ; Elliott ■on Roads and Streets, p. 403 ; Desty on Tax. vol. 1, p. 121; 13 Pa.…
1Opinion of the CourtHemingway, J.
This case involves the question of the liability of a public school house to assessment under the provisions of the digest with reference to ‘ ‘ assessing property for local improvements in cities of the first class.” Mansf. Dig. sec. 825 et seq. The school board contends that the school house is not liable to such assessment, while the board of improvement contends that it is. It is conceded that the improvement district was regularly organized, and that the school' house is embraced within it; the contention is that because it- is a school house, belonging to a public school board, it is…
2Cases cited15 opinions
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- People v. Doe G. 1,034California Supreme Court · 1868
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