St. Louis Southwestern Railway Co. v. Board of Directors
Supreme Court of Arkansas
Appeal from Lafayette Chancery Court; Bmon O. Mahoney, Chancellor; 1. Appellant ought not to be compelled to pay this tax regardless of benefit.
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Appeal from Lafayette Chancery Court; Bmon O. Mahoney, Chancellor; 1. Appellant ought not to be compelled to pay this tax regardless of benefit. The counts have the power in every case to determine whether there is any benefit which is direct and certain to the property of the complainant embraced in the improvement district, and, if it is found that no direct or certain benefit will result, to refuse their aid. 69 Ark. 68, 76. 2. In raising revenue in the district there is no burden of taxes placed upon the personal property of any one in the district except that of appellant. As to whether…
1Opinion of the CourtMoCuuuoch, J.
The' General Assembly, at the session of 1905, created a levee district covering certain teritory in Lafayette County through which the railroad of appellant runs, and this is a suit instituted in the chancery court by the board of directors of said district to enforce' the payment of levee taxes assessed against the railroad. Acts 1905, pp. 231-255.
■ Appellant makes an' attack upon the validity of the statute, in so far as it attempts to authorize a tax on the railroad, on two grounds, viz: First, that it is an attempt to impose a tax regardless of any benefit derived from the improvement,…
2Cases cited16 opinions
- Fallbrook Irrigation District v. BradleySupreme Court of the United States · 1896
- Norwood v. BakerSupreme Court of the United States · 1898
- French v. Barber Asphalt Paving Co.Supreme Court of the United States · 1901
- Spencer v. MerchantSupreme Court of the United States · 1888
- Paulsen v. PortlandSupreme Court of the United States · 1893
11 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Dallas Country Levee District No. 2 v. LooneyTexas Supreme Court · 1918
- Moore v. Board of DirectorsSupreme Court of Arkansas · 1911
- Coffman v. St. Francis Drainage DistrictSupreme Court of Arkansas · 1907
- Board of Improvement District No. 5 v. OffenhauserSupreme Court of Arkansas · 1907
- St. Louis, Iron Mountain & Southern Railway Co. v. Board of Directors of Levee District No. 2Supreme Court of Arkansas · 1912
22 more not listed; retrieve them via the Exa API.