Nashville Lumber Co. v. Howard County
Supreme Court of Arkansas
Appeal from Howard Circuit Court; James S. Steel, Judge; No record of the proceedings of the board of equalization was' kept as required by law. These proceedings can not after-wards be bolstered up by oral testimony. 84 Ark. 347-349. It was not only erroneous to make the increase on the aggregate assessment, but the action of the board in this case was equivalent to an attempt by 'them to make an independent assessment of the capital stock of the company.
Read the full summary
Appeal from Howard Circuit Court; James S. Steel, Judge; No record of the proceedings of the board of equalization was' kept as required by law. These proceedings can not after-wards be bolstered up by oral testimony. 84 Ark. 347-349. It was not only erroneous to make the increase on the aggregate assessment, but the action of the board in this case was equivalent to an attempt by 'them to make an independent assessment of the capital stock of the company. An equalization board is not authorized to assess property. 64 Ark. 436. The law does not contemplate that both the capital stock and the…
1Opinion of the CourtMcCueeoch, J.
Appellant is a domestic corporation, domiciled at Nashville in Howard County, and filed its petition in the county court to have corrected an assessment of its property for taxation made by the county board of equalization. The county court refused to modify the assessment, and the circuit court, on appeal, also refused to do so, and an appeal was taken to this court.
The following is an exact copy of an entry on the assessor’s personal property book, showing the assessment listed by appellant and returned by the county assessor, and the change made by the board of equalization, this being the…
2Cases cited4 opinions
- Young v. GautSupreme Court of Arkansas · 1901
- Lesser v. BanksSupreme Court of Arkansas · 1885
- St. L., I. M. & S. R'y v. GodbySupreme Court of Arkansas · 1885
- Saline County v. HughesSupreme Court of Arkansas · 1907
3Cited by3 opinions
- Yuma County v. Arizona Edison Co.Arizona Supreme Court · 1947
- In Re Western Union Telegraph Co.Supreme Court of Oklahoma · 1911
- State v. F. W. Burford CompanySupreme Court of Arkansas · 1941