Wood v. Lovett

313 U.S. 362 (1941)

WOOD ET AL.

v.

LOVETT.

No. 709.

Supreme Court of United States.

Submitted April 2, 1941.

Decided May 26, 1941.

APPEAL FROM THE SUPREME COURT OF ARKANSAS.

Mr. J.G. Burke submitted for appellants.

Mr. Walter G. Riddick submitted for appellee.

This appeal presents the question whether an Arkansas Act of March 17, 1937, as construed and applied, violates Article I, § 10, of the Constitution.

March 20, 1935, an act of the legislature of Arkansas[1] took effect which provided:

"Whenever the State and County Taxes have not been paid upon any real or personal property within the time provided…