Legal Opinion

Huntington v. Worthen

Supreme Court of the United States

Decided January 24, 1887PublishedCited by 75 opinions

APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES. FOR THE EASTERN DISTRICT OF ARKANSAS. ERROR TO THE SUPREME COURT OF ARKANSAS. The following is the case stated by the court. . In. the first of the above-entitled cases the .plaintiff, the Lit- . tie Bocl^ and Fort Smith Bailway, is a corporation created under the laws of Arkansas, and operates a railroad from- Little Bock to'Fort Smith in that state, running through several counties in its route.

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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES. FOR THE EASTERN DISTRICT OF ARKANSAS. ERROR TO THE SUPREME COURT OF ARKANSAS. The following is the case stated by the court. . In. the first of the above-entitled cases the .plaintiff, the Lit- . tie Bocl^ and Fort Smith Bailway, is a corporation created under the laws of Arkansas, and operates a railroad from- Little Bock to'Fort Smith in that state, running through several counties in its route. The 'defendants are the sheriffs of those counties, -and ex officio collectors of taxes therein. The suit' was brought to enjoin them from…

1Opinion of the CourtJustice Field

The constitution of Arkansas of 1874 provides that “all property subject to taxation shall be taxed according to its value, to be ascertained in such manner as the general assembly shall direct, making the same equal and uniform through*101out the staije,”' and that “no one'species of property, from which a tax may be collected, shall be taxed higher than another species of property of equal value.”

The following property is declared to be exempt from taxar tion: “ Public property used exclusively for public purposes; churches used as such; cemeteries used exclusively as such; school buildings and…

2Cited by75 opinions

  1. Field v. ClarkSupreme Court of the United States · 1892
  2. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  3. International Textbook Co. v. PiggSupreme Court of the United States · 1910
  4. People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
  5. Woodall v. DarstWest Virginia Supreme Court · 1912

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