James v. Pine Bluff
Supreme Court of Arkansas
APPEAL from Jefferson Circuit Court. J. A. Williams, Judge. The ordinance is unconstitutional, as an attempt to levy a tax upon property owners, in a manner not authorized by the Constitution. See 32 Ark., 31; Monticello v. Banks, 47 id., sec. 4, art. 12, Const. 1874. This is a special tax, not ad valorem, and void. A municipal corporation has no inherent power to levy taxes ; it can levy only such as are authorized by law.
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APPEAL from Jefferson Circuit Court. J. A. Williams, Judge. The ordinance is unconstitutional, as an attempt to levy a tax upon property owners, in a manner not authorized by the Constitution. See 32 Ark., 31; Monticello v. Banks, 47 id., sec. 4, art. 12, Const. 1874. This is a special tax, not ad valorem, and void. A municipal corporation has no inherent power to levy taxes ; it can levy only such as are authorized by law. Vance v. Little Rock, 30 Ark., 433. It was the intention of the constitutional convention to cut off utterly all power in counties, cities, etc., beyond the limits…
1Opinion of the CourtSmith, J.
In September, 1885, the city council of Pine Bluff, a city of the first-class, adopted an ordinance, requiring owners of lots in a designated part' of the city, to construct and maintain sidewalks of prescribed material and dimensions, along the streets upon which their lots abutted. It provides for a notice to be served on lot owners, warning them to build the sidewalks within a given.time; and upon failure to do so, they are liable to be fined, as for a misdemeanor. The plaintiff in error owned certain lots in the district and failed to build sidewalks along them. Notice was given him and…
2Cases cited4 opinions
- Town of Macon v. PattyMississippi Supreme Court · 1879
- Woodbridge v. City of DetroitMichigan Supreme Court · 1860
- Buffalo City Cemetery v. . City of BuffaloNew York Court of Appeals · 1871
- Hart v. City of BrooklynNew York Supreme Court · 1862
3Cited by4 opinions
- Beth A. Madden v. City of Iowa CitySupreme Court of Iowa · 2014
- Little Rock v. FitzgeraldSupreme Court of Arkansas · 1894
- Leiper v. MinnigSupreme Court of Arkansas · 1905
- Cain v. City of TylerTexas Commission of Appeals · 1924