Missouri Pacific Railroad v. Izard County Highway Improvement District No. 1.
Supreme Court of Arkansas
Appeal from Izard Circuit Court; J. B. Baker, Judge; 1. The cause of action was removable to the Federal Court. It was a suit at law and removable under the Federal Code. Kirby’s Digest, § 1513; 38 Ark. 150; 196 TJ.
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Appeal from Izard Circuit Court; J. B. Baker, Judge; 1. The cause of action was removable to the Federal Court. It was a suit at law and removable under the Federal Code. Kirby’s Digest, § 1513; 38 Ark. 150; 196 TJ. S. 239; 169 Id. 517; 232 Fed. 708; 154 U. S. 363. The term “suit” is a very comprehensive one, and applies to any proceeding in a court of justice which the law affords. 2 Peters 449; 141 Fed. 578; 241 Id. 194. Proceedings for the assessment of taxes are removable. 254 Fed. 244; 198 Id. 253. 'Benefit assessments are not taxes in the legislative sense of the word, and the general…
1Opinion of the CourtWood, J.
Appellee is a road improvement district created by Special Act 674 of the General Assembly of 1919, volume 2 (Road), p. 2643. After prescribing the boundaries of the district, and naming the commissioners, the act, inter alia, provides that the commissioners “shall proceed to assess the lands within the district,” embracing not merely the lands but all railroads, etc, ’ ’ on the real estate that will be benefited by the improving of the roads. The commissioners are required “to assess the value of the benefits to each tract according to the improvements and to enter in a book such assessment…
2Cases cited13 opinions
- Upshur County v. RichSupreme Court of the United States · 1890
- Branson v. BushSupreme Court of the United States · 1920
- Carson v. St. Francis Levee DistrictSupreme Court of Arkansas · 1894
- Cribbs v. BenedictSupreme Court of Arkansas · 1897
- Kirst v. Street Improvement District No. 120Supreme Court of Arkansas · 1908
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commissioners of Road Improvement District No. 2 v. St. Louis Southwestern Railway Co.Supreme Court of the United States · 1922
- Monette Road Improvement District v. DudleySupreme Court of Arkansas · 1920
- Rainwater v. HaynesSupreme Court of Arkansas · 1968
- Earle Road Improvement District No. 6 v. JohnsonSupreme Court of Arkansas · 1920
- McCord v. WelchSupreme Court of Arkansas · 1921
5 more not listed; retrieve them via the Exa API.