Legal Opinion

Stevens v. State

Supreme Court of Arkansas

Decided January 15, 1840PublishedCited by 14 opinions

On Certiorari to Pulaski County Court. This was a proceeding upon a writ of certiorari to the county court of Pulaski county, issued upon the petition of plaintiffs, requiring the county court to certify and send to the Supreme Court a transcript of the record of the tax book of said county, embracing the State and county taxes assessed in said county for the year 1839, with all orders and objections made upon the consideration and adjustment thereof, and other things…

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On Certiorari to Pulaski County Court. This was a proceeding upon a writ of certiorari to the county court of Pulaski county, issued upon the petition of plaintiffs, requiring the county court to certify and send to the Supreme Court a transcript of the record of the tax book of said county, embracing the State and county taxes assessed in said county for the year 1839, with all orders and objections made upon the consideration and adjustment thereof, and other things touching the same, on which it is alleged that the plaintiffs stand charged with the sum of one thousand dollars as the'…

1Opinion of the CourtRingo, Chief Justice

The tax in question appears to have been assessed and charged against the plaintiffs as the joint keepers of two billiard tables, as upon the privilege of keeping them by the authority and under the provisions of the 5th section of the 128th chapter of the Revised Statutes of this State, page 674, which enacts that “ there shall be levied and collected as a State tax the sum of five hundred dollars on the keeper of every billiard table in this State, and the like sum on every keeper of a nine-pin alley, for the period of six months, and at the same rate for a shorter time, and no person shall…

2Cited by14 opinions

  1. State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
  2. Wiseman v. PhillipsSupreme Court of Arkansas · 1935
  3. Sims v. AhrensSupreme Court of Arkansas · 1925
  4. City of Burlingame v. ThompsonSupreme Court of Kansas · 1906
  5. Morley v. E. E. Barber Construction Co.Supreme Court of Arkansas · 1952

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