White River Lumber Co. v. Elliott
Supreme Court of Arkansas
Appeal from Arkansas Circuit Court, Southern District; W. B. Sorrells, Judge; STATEMENT OE EACTS. The White Biver Lumber Company, a nonresident corporation, brought this suit against B. H. Elliott, sheriff and collector of Arkansas County, Arkansas, to recover the .sum of $2,121.51. The complaint alleges that the collector of Arkansas County demanded of the plaintiff a tax of ten cents per acre upon its lands ip said county upon the pretended authority of act 472 of the…
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Appeal from Arkansas Circuit Court, Southern District; W. B. Sorrells, Judge; STATEMENT OE EACTS. The White Biver Lumber Company, a nonresident corporation, brought this suit against B. H. Elliott, sheriff and collector of Arkansas County, Arkansas, to recover the .sum of $2,121.51. The complaint alleges that the collector of Arkansas County demanded of the plaintiff a tax of ten cents per acre upon its lands ip said county upon the pretended authority of act 472 of the Legislature of 1917 amended by act No. 102 of the Legislature of 1919; that the defendant refused to permit the plaintiff to…
1Opinion of the CourtHart, J.
(after stating the facts). The decision of the circuit court was wrong. The Legislature of 1917 passed an act regulating the working of public roads and highways in Arkansas County, and providing a tax therefor. Acts of 1917, volume 2, page 2173. Section 1 provides that all nonresidents of the State of Arkansas owning land in Arkansas County shall pay an annual road tax of $4.50, -and that said tax shall be Collected in the same manner that other taxes are collected.
The Legislature of 1919 passed an act for the better working of roads in Arkansas County which is amendatory to the act passed…
2Cases cited2 opinions
- Brunson v. Board of DirectorsSupreme Court of Arkansas · 1913
- Dickinson v. HousleySupreme Court of Arkansas · 1917
3Cited by9 opinions
- Chapman & Dewey Land Co. v. Board of Directors of St. Francis Levee DistrictSupreme Court of Arkansas · 1926
- Miller v. City of GreenvilleCourt of Appeals for the Eighth Circuit · 1943
- Paschal v. MunseySupreme Court of Arkansas · 1925
- Walton v. Arkansas CountySupreme Court of Arkansas · 1922
- Weiss v. ChaversSupreme Court of Arkansas · 2004
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