Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.
Supreme Court of Arkansas
Appeal from Crittenden Chancery Court; G. D. Frierson, Chancellor; 1. These lands were not subject to taxation for State and county purposes after they were purchased by the levee district, a governmental agency. 105 Ark. 261. The lands are nontaxable. 93 Ark. 490, 495; 95 Id. 65; 105 Ark. 261; 59 Id. 513; 103 Id. 127, 138-9; 107 Id. 189, 198; 90 Id. 236, 239; 79 Id. 550; II. 565; 36 Id. 155, 23 L. R. A. 200; 49 L. R. A. (N. S.) 1026; 110 Ark. 416; Acts 1899, p. 48; Acts…
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Appeal from Crittenden Chancery Court; G. D. Frierson, Chancellor; 1. These lands were not subject to taxation for State and county purposes after they were purchased by the levee district, a governmental agency. 105 Ark. 261. The lands are nontaxable. 93 Ark. 490, 495; 95 Id. 65; 105 Ark. 261; 59 Id. 513; 103 Id. 127, 138-9; 107 Id. 189, 198; 90 Id. 236, 239; 79 Id. 550; II. 565; 36 Id. 155, 23 L. R. A. 200; 49 L. R. A. (N. S.) 1026; 110 Ark. 416; Acts 1899, p. 48; Acts 1903, p. 58; 77 Ark. 519 is not applicable. 41 Ark. 45 has been overruled. 77 Ark. 177; 88 Id. 533. See, also, 93 Ark. 490.…
1Opinion of the Court
Hart, J.,
(after stating the facts). The correctness of the decision of the chancellor depends upon whether or not the lands in controversy in this case were subject to taxation for county and State taxes after they were purchased by the levee district at its own sale for levee taxes. Article 16, section 5, of the Constitution of 1874, provides, that all property subject to taxation shall be taxed according to its value, provided that the following property shall be exempt from taxation; public property used exclusively for public purposes; churches used as such; cemeteries used exclusively as…
2Cases cited9 opinions
- Carson v. St. Francis Levee DistrictSupreme Court of Arkansas · 1894
- Trustees of the Academy v. BohlerSupreme Court of Georgia · 1887
- Brodie v. FitzgeraldSupreme Court of Arkansas · 1893
- School District v. HoweSupreme Court of Arkansas · 1896
- Hot Springs School District v. Sisters of Mercy of the Female AcademySupreme Court of Arkansas · 1907
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- Burgess v. Four States Memorial HospitalSupreme Court of Arkansas · 1971
- Terry v. Drainage District No. 6, Miller CountySupreme Court of Arkansas · 1943
- Missouri Pacific Hospital Ass'n v. Pulaski CountySupreme Court of Arkansas · 1947
- Grand Lodge of Free & Accepted Masons v. TaylorSupreme Court of Arkansas · 1920
34 more not listed; retrieve them via the Exa API.