St. Louis Southwestern Railway Co. v. Grayson
Supreme Court of Arkansas
Appeal from Greene Chancery Court. Edward D. Robertson, Chancellor. Suit by the St. Louis Southwestern Railway Company against Addison Grayson, collector of taxes. The facts- are stated by the court as follows: STATEMENT BY THE COURT. The General Assembly of the State of Arkansas, at its session held in 1901, page 27 of Acts of 1901, passed an act establishing a drainage and levee district.
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Appeal from Greene Chancery Court. Edward D. Robertson, Chancellor. Suit by the St. Louis Southwestern Railway Company against Addison Grayson, collector of taxes. The facts- are stated by the court as follows: STATEMENT BY THE COURT. The General Assembly of the State of Arkansas, at its session held in 1901, page 27 of Acts of 1901, passed an act establishing a drainage and levee district. The first section is as follows: “Section 1. That all portion of the territoiy of Clay and Greene counties lying east of the St. Louis Southwestern Railway, including the track and roadbed of said railway,…
1Opinion of the CourtHughes, J.
(after stating the facts). The defendants contend that the act levying this tax (Acts 1901, page 27) is not broad enough to be construed to include the right.of way; that the words “including the track and roadbed of said railroad,” as used in the first section of said act defining the boundaries of said district, do not include the real estate or right of way. We are of the opinion that the words the “roadbed and track,” as used in the said first section, were intended by the legislature to, and do, include the right of way. The statute of this state relating to the assessment and valuation…
2Cases cited11 opinions
- Fallbrook Irrigation District v. BradleySupreme Court of the United States · 1896
- Spencer v. MerchantSupreme Court of the United States · 1888
- Williams v. EgglestonSupreme Court of the United States · 1898
- Parsons v. District of ColumbiaSupreme Court of the United States · 1898
- State v. SloanSupreme Court of Arkansas · 1899
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Waterman v. HawkinsSupreme Court of Arkansas · 1905
- State v. MooreSupreme Court of Arkansas · 1905
- St. Louis Southwestern Railway Co. v. Board of DirectorsSupreme Court of Arkansas · 1907
- Hanson v. HodgesSupreme Court of Arkansas · 1913
- Bennett v. JohnsonSupreme Court of Arkansas · 1917
11 more not listed; retrieve them via the Exa API.