Arkansas Tax Commission v. Moore
Supreme Court of Arkansas
Appeal from Pulaski Chancery Court; John E. Martineau, Chancellor; STATEMENT BY THE COURT. The Tax Commission, relying upon the authority given it by Act No. 1 of the extraordinary session of the General Assembly of 1911, entitled, “An act to reduce the rate of taxation, and to revise and amend the revenue laws of Arkansas” (the Turner-Jacobson Act), brought this suit against the assess- or of Pulaski County, to enforce the provisions of the law and to require him to comply…
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Appeal from Pulaski Chancery Court; John E. Martineau, Chancellor; STATEMENT BY THE COURT. The Tax Commission, relying upon the authority given it by Act No. 1 of the extraordinary session of the General Assembly of 1911, entitled, “An act to reduce the rate of taxation, and to revise and amend the revenue laws of Arkansas” (the Turner-Jacobson Act), brought this suit against the assess- or of Pulaski County, to enforce the provisions of the law and to require him to comply therewith. The Attorney General appeared, and asked leave to be made a party, and moved the court to dismiss the suit,…
1Opinion of the Court
Kirby, J.,
(after stating the facts). The Attorney General contends that said act of the Legislature was not effective and in force at the bringing of the suit, because of the provisions of Amendment No. 10 to the Constitution, known as the Initiative and Referendum Amendment, thus making it necessary to determine the effect of said amendment.
It provides: “The legislative powers of this State shall be vested in a General Assembly which shall consist of the Senate and House of Representatives, but the pe'ople of each municipality, each county and of the State, reserve to themselves power to…
2Cases cited10 opinions
- Town of South Ottawa v. PerkinsSupreme Court of the United States · 1877
- Willis v. MabonSupreme Court of Minnesota · 1892
- Wilkes County v. ColerSupreme Court of the United States · 1901
- Sears v. Multnomah CountyOregon Supreme Court · 1907
- Wheeler v. ChubbuckIllinois Supreme Court · 1855
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3Cited by56 opinions
- State ex rel. Brislawn v. MeathWashington Supreme Court · 1915
- Brickhouse v. HillSupreme Court of Arkansas · 1925
- Rhea v. StateSupreme Court of Arkansas · 1912
- Stanley v. GatesSupreme Court of Arkansas · 1929
- Rockefeller v. HogueSupreme Court of Arkansas · 1968
51 more not listed; retrieve them via the Exa API.