Fussell v. Mallory
Supreme Court of Arkansas
Appeal from St. Fran-cis Chancery Court; Rdzvard D. Robertson, Chancellor; No tax shall be levied except in pursuance of -law. Art. 16, § 11, Const.; art. 7, § 30, Id. The total amount of appropriations for all -county purposes for any one year shall not exceed 90 per cent, of the taxes levied for that year. Kirby’s Dig., § 1500. See also Id., § 1499, su-bdiv. 8. An appropriation -in excess of -constitutional or statutorv limitation is void. 27 Am. & Eng.
Read the full summary
Appeal from St. Fran-cis Chancery Court; Rdzvard D. Robertson, Chancellor; No tax shall be levied except in pursuance of -law. Art. 16, § 11, Const.; art. 7, § 30, Id. The total amount of appropriations for all -county purposes for any one year shall not exceed 90 per cent, of the taxes levied for that year. Kirby’s Dig., § 1500. See also Id., § 1499, su-bdiv. 8. An appropriation -in excess of -constitutional or statutorv limitation is void. 27 Am. & Eng. Enc. of E. 868; 13 Col. 316; 22 Pac. 464; 52 N. Y. 556; Cooley, Const. Lim. 69; 70; 34 Ark. 310; 32 Ark. 496. . See also art. 16, § 12,…
1Opinion of the CourtKirby, J.
This suit is by appellants, taxpayers, to enjoin •the collection of the five-mill tax for county general purposes levied by the quorum court of St. Francis County at the regular annual meeting thereof on the first Monday in October, 1910.
The order of the court making the appropriation for the year and the five-mill tax levy were set out in the complaint, and it was alleged “that, the total assessed valuation of the property of St. Francis County for the year 1910 being $6,088,820, as shown bjr said order, a tax of five mills on each dollar thereof will produce the sum of $30,444.10, 90 per…
2Cases cited1 opinion
- Allis v. Jefferson CountySupreme Court of Arkansas · 1879