Little Rock & Fort Smith Ry. v. Worthen
Supreme Court of Arkansas
APPEAL from Pulaski Chancery Court. Hon. D. W Careoll, Chancellor. Section 6 of article 16 of the constitution provides that all property subject to taxation shall be taxed according to its-value, that value to he ascertained in such manner as the general assernbly shall direct, making the same equal and uniform throughout the state.
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APPEAL from Pulaski Chancery Court. Hon. D. W Careoll, Chancellor. Section 6 of article 16 of the constitution provides that all property subject to taxation shall be taxed according to its-value, that value to he ascertained in such manner as the general assernbly shall direct, making the same equal and uniform throughout the state. The first question that arises in this case relates to the powers of the legislature under the constitution. ■ It is contended for the appellees that that provision of section 46 of the revenue act, which excludes embankments, etc., from the schedule of property…
1Opinion of the Court
Smith, <7.
This suit was brought by appellant to enjoin the collection of the taxes for the year 1885, assessed upon its “ railroad track” in the several counties through which said railway runs, upon the alleged ground that the board •of railroad commissioners exceeded its powers in requiring the railway company to include in the schedules required to be filed by it, a list and valuation of the “embankments, tunnels, cuts, ties, trestles and bridges,” and in considering said “ embankments,” etc., as elements of value in making the assessment of said “railroad track.”
Appellees answered,…
2Cases cited4 opinions
- People v. McCreeryCalifornia Supreme Court · 1868
- Chesapeake & Ohio R. Co. v. MillerWest Virginia Supreme Court · 1882
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
- City of Zanesville v. RichardsOhio Supreme Court · 1855
3Cited by34 opinions
- Hodges v. DawdySupreme Court of Arkansas · 1912
- Leep v. Railway Co.Supreme Court of Arkansas · 1894
- Federal Express Corp. v. SkeltonSupreme Court of Arkansas · 1979
- Hibernia Nat. Bank v. Louisiana Tax CommissionSupreme Court of Louisiana · 1940
- Levy v. AlbrightSupreme Court of Arkansas · 1942
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