Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1860-03-02
cHHCOr COUNTY LEVEE Law HELD
CONSTTTUTIONAI.
srArE OF ARKANAss, n TIE srfREnE touRr.
JANUARY TERN, fsso
Edmund McGehee, Appellant,

cHHcor COUNTY LEvEEbAw HE'LL
CONsTTTUTIONAE-
srArE OF ARKANAsss IL TEE srfREHz coURr
JANUARY TERN $50.
Edmund MeGehee, Appellant,
20.
Martin R. P. Matthias, as sheriff Of Chico
county, Ark, Appellant
OPINION OF THE QUIT.
This was a BIN In ehaneery brought by "a
mund McGehes, The appellant, against MAJ,
tin r. Mathis, az and ID his capacity of shert
and tax collector for the county OF Chicot.
The bill alleges that the appellant, during
the wears 1855, 1856 and 1857, enterrd 10
Gated with scfip. which hzd been Issued pp'l
lew contracts. made Prior 70 the nth day o.
January, 1855, q large quantity OF swamp
lards. amounting in the aggregate to over
ninety thousand acres, situate In Chieot eoun
". That the lands having been entered with
such scrip, were, under the 14th section OF tkl
act OF the 6th January, 1851, exempt from al
taxation whatever for the space Of ten years.
That the f4th section Of the act was repealed
bv the act Of the 18th January, 1885, and ths
lands made subject 10 taxation FOR STATE and
county purposes, as other taxable property.
That By an act passed on the It'll Of January,
1857, the state'authorized a special levee tax
10 Be levied In that county, under which no
lands could be assessed at less banter dollars
Per acre. That the levee tax on the lands Of
the appellant, under that law, amounted q
ne sun Of s4,7z445 annually, and that the
sheriff was proceeding 70 assess and collect the
sane. The PRAYER Of the bill Is, that the
sheriff be restrained from collecting any taxes
on said lands until after tbs lapse Of ten yesrs
from The date OF entry; that The act OF Janu-
arv 1Ith, 1859, be declared void, as impsiring
the obligations Of contracts, and thatthe spe-
cial levse tax laid bedeelared unecnsitutiona
and likewise void.
An injunction was granted ~ strict accord.
anee with the prayer Of the bill.
The appellee answered, sqerring that the
lands. in the bill mentioned, we're subject q
taxation, and bad been regularly assessed IN
der the levee act. He also, in bis answer, es'
peeially insisted that there was no equity in
the bill-that the court had jurisdiction to re-
strain BY injunction OF decree, The collection
Of a tax levied under the authority Of law, and
that at the hearing, he would rely on these de-
fences.
To expedite the cause, the following agree
ment, in writing, was entered into by counsel
representing the parties, which was filed and
became a part % the record Ia the cause
viz
Ell. The lands mentioned in the biz, situate
IN Chicot county, are confirmed swamp lands
and were purchased by The complainant wih
SCRIP issued from the leVee contracts made
prior to The nth JansarYs 1855. bat were &C
tually purchased and entered after the passage
u that act. They are what are known as
| ailuvial lands, and are owned BY McGehee,
who Is a nonresident, and a citizen Of the
state Of Tennessee.
q Uader she act % The 18th January, 1855.
the said lands werefurnished 70 the defendant,
as assessor Of Chico county, By the auditor
in due fern Of laE, and BY sueh assessor
regularly assessed for The year 1881, for state
and county taxes being striker out BY the
] comfy court leaves only the 1svee tax as the
I subject msttsrof controversy.
80. Under theact OF the 7th January, 1887,
/ concerning levees IN Chicot county. ievee IN
| spectors were elected, a isvee board instituted,
meetings held, the county divided into ievee
I districts, the assessmeut list made out aud re-
TUNED. and passcd on BY the county court, the
valuation and tax fixed, as appears By the ex-
hibits to The answer, and she levee tax book
| delivered 70 the defendant a. sheriff, all in due
tine and aecording to thstaet TheleFee tax
thus assessed, being Unpsid, pnblcation and
advertisement was made in strict accortaRce
with tina, act, and the sale prevented BY the
injunction.
IA he steps taken and the proceedings
had. have been in accordance with said act
but tre complainant insists that the act is IN
constitutional and that s1id lands are not tax
able for levee purposes, the defendant affirm
ing hat they are. r-f.ls. Glf.lnEt va
as The ievee tax assessed on said lands
amount 10 the sum named IN the bill.
80 Repneation 70 the suswer, in short, and
he cause 10 BE heard byconsent at TIE present
term, o. bll, answer, exhibits, replication aad
this agreement"
Ga The final hearing the injunction was dis
solved, and the bul dismissed for wan Of
equity
- - --HH
taken TO the validity Of the tn Of January.
1851.
That act provides that the county OF Chieot
I shall Be laid of into leves districts. That for
each district there shaH Be elected one iBspse-
tor, who shah reside therein, and that no per-
son shah be entitled 20 vote in such election
who does not reside on or cultivate alluvial
lands in the county -
After providing for the qualification OF the
several inspectors, and their organization as a
board, It Is further enacted, In substance. bv
the fourteenth section Of the act, that there
shall be levied and ceHseted in the couaty Of
Chicot, an annual leves tax on an a~liuvial
lands in said county, that would be benefited
by levses, and which are or shall be taxable
for State revenue, the rate thereof to be fixed
b. the county court for each vear-eommenc-
ing with 1857, at lot less than one fourth OF
one Der centum, nor more than one per centum
A.Nu VIZ MNINNHNA III "a NMAA ANAAN"NAG~
vided that hollands so taxed, shall be valued at
less than ten dollars per acre; that eachlevee
Inspector shah assess the lands IN his district,
and shall be the sole judge Of what land would
be benefited by levee work, and shall embrace.
10 his assessment list only such a. be shsn
deem Of that description, and that they shall
make out and certify under cath. their rsspec-
tive assessment lists, and make due return
thereof. rr
PES. rssb g..u,, - ~. - ft -.
duty Of the court upon TIE return OF the assess
msnt lists, to make an order leyying the tax,
in which tie amoant per acre and time Of paw
ment are 10 be designated, which order is 70 be
published in the manner prescribed by the act,
and no such publication being made, all the
lands in said county subject to the tax. are to
be considered as duly and legally assessed, and
the tax duly levied thereon and snch order be-
ing recorded BY the clerk Of the circuit court,
t is made bis duty to attach a copy Of the
same TO ca b tax list Of the STATE and county
reYenue-made out annnally-snd to extend
The said tax against all lands subject theretn,
containted In such list. in a separate column.
to be provided for that purpose.
Then comes the last clause OF section 18th,
which is as follow;
And said hoard Of leTee Inspectors shall
have power and il is hereby made the duty, at
their annual meeting in May to adjust the as
erNaHEuh STU AFNN ~ NdNA AdAH NF nEdIALL dMM
deciding an questions relating to The improper
assessment and location Of any land, or the
omission to assess and tax anylegally taxable,
under the provisions Of this act and make ad-
ditions 10 or DEDUCTIONS from the taxes as
charged IN such list upon any land OF against
any person whatsoever, and such correction
and deduction may be made upon the affidavit
of The person applying therefor, stating the
ground upon which It is claimed, or auV other
EmMaAaHH.a - ~-HI...a A. -.
board Of inspectors, whose decision thereupoH
shall be final; such board shall make a list Of
an such corrections and deductions. and de-
liver the ne 10 the clerk, who shall certify
and attach a copy thereof to such tax list
made out BY him, whether the same shall have
been previously delivered to The collector II
he State and county taxes. or otherwise, and
90 reform such lists as to make them conform
thereto, sndthe eollectorcf the taxes shah col
Iect,n ete., etc.
The first objection relied on, is, that so much
Of The act as requires the lands 10 be assessed
a. not less than ten dollars per acre, is in con-
Act With hat clause Of the Constituaon,
which says "all property subject 10 taxation
shall be taxed according to its Falue-that
value 10 BE- asceTtained in such manner as the
general assembly shall directs making toe
sane equaland uniform throughoutthe STATE. /"
IN answer 10 this, it is sufficient 70 say that
this clause Of he Constitution applies to TAXA
ton Cor state purposes alone, Es held By IBIS !
court, on a careful review Or its former De-
in Washington Is. the Stale, 10 Ark
475.
It is next insisted, hat 50 much o. the 18th
section OF the act as confers on The board Of
inspectors certain powers therein mentioned, Z
conflicts with Section 9, FIT. 6 Of the Constitu- !
ton, which declares that TIE county court
. shall have Jurisdiction in an matters relating I
10 any county taxes, disbursements Of money
for county purposes, and in every other case
that may Be Necessary to Internal improve
ment and local concerns Of the respective /
c0uhtesN
The terra Htsxes' as employed IN this
clause of the Constituto1 must be construed 4
10 have reference 10 taxation for general
purposes, which il a common burden
imposed FOR the common welfare, and not to
local assessments Cas provided for BY
The act on III January, 1885, where the fund
raised is expended for the improvement OF the
property taxeL legislative sanction Of such
assessment is ordinarily procured By the ae-
Of the parties interested and that they
are widely distinguishsble from taxation for
government purposes is well established BY
authorities.
In the Ezgpiiaa Lrr q. Is. HarFin. 27
MissouTf 4e5, 1 appears thai, for the purpose
of reelaimIng from liability 70 iuuadatioh a
district q country between The Des Moines.
Fox and Mississippi rivers, in Clark county, a
company was chartered BY the legislature oil
Missouri, authorized 20 construct ievees and
dig canals, and raise the fund necessary for
such Construction BY tax, not 10 exceed fifty
cents per sore upon The land-hoidsrs In the