Railway v. Williams
Supreme Court of Arkansas
APPEAL from Sebastian Circuit Court in Chancery, Fort Smith District. John S. Little, Judge. The St. Louis and San Francisco Railway Co., a corporation organized under the laws of Missouri and owning a continuous line of railroad from St. Louis, Mo., to Paris, Tex., running through the counties of Benton, Washington, Crawford and Sebastian in the State of Arkansas, and the Fort Smith and Van Burén Bridge Co., a corporation organized under the laws of Arkansas, brought suit…
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APPEAL from Sebastian Circuit Court in Chancery, Fort Smith District. John S. Little, Judge. The St. Louis and San Francisco Railway Co., a corporation organized under the laws of Missouri and owning a continuous line of railroad from St. Louis, Mo., to Paris, Tex., running through the counties of Benton, Washington, Crawford and Sebastian in the State of Arkansas, and the Fort Smith and Van Burén Bridge Co., a corporation organized under the laws of Arkansas, brought suit against John F. Williams, collector of Sebastian county, to determine which of two assessments for taxation of the…
1Opinion of the CourtCockrill, C. J.
It is argued that the bridge in question should be assessed for taxation to the appellant railway, because it is used by that railway as a railway bridge; but it is also used by the Little Rock and Fort Smith Railway, and, if the use to which the structure is devoted is to control the ■question of its assessment, it could as well be assessed as a part of the latter railway as the former. That shows the fallacy of the contention. It is not the use that property is put to that determines to whom it is assessable; the ownership, or, under some circumstances, the control of the property, is the…
2Cases cited1 opinion
- State v. St. Paul Union Depot Co.Supreme Court of Minnesota · 1889
3Cited by11 opinions
- Arlington Hotel Co. v. RectorSupreme Court of Arkansas · 1916
- Earl v. HarrisSupreme Court of Arkansas · 1911
- Arkansas Tax Commission v. Crittenden CountySupreme Court of Arkansas · 1931
- Doniphan, Kensett & Searcy Railroad v. Missouri & North Arkansas RailroadSupreme Court of Arkansas · 1912
- Dickinson v. HousleySupreme Court of Arkansas · 1917
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