Pine Bluff daily graphic., 1902-02-10
TAXES FOR ROADS
Can Not be Turned Into CITY
Treasury and Used
tor Streets.
COUNTY ROAD LAW is FOR AN
INDEPENDENT SYSTEM EN-
TIRELY.
Road Taxes Can Only Be Extended
on County Roads and Bridges,
Says Attorney General.
Mr.. MURPHY's OPINION IN FULL

AS the matter of road tax, tl.at
part of it collected on property witniI,
the city to be used for street improve
ments, has been discussed by the coun
Gil as a means of collecting street
fund, the following opinion by Attor-
ney General Murphy, as expressed to
the city council of Clarendon. will be
read with considerable interest by
Pine Bluff people:
"Messrs. VIM. E. Spencer, J. P. Lee,
and w. B. Galloway, committee
Clarendon, Ark:
''Gentlemen-I have yours of the
23d inst, stating among other things
that your city council wish to get pos
session of that portion of the road
fund raised by assessment of property
within the corporate limits of your
city, and wish to institute such pro
ceedings as will require the collector
to pay the same over to the proper
ittSliOl 1Il0o. ou doh MY op1ulOu do ~
what this procedure should be, but
do not say how the taxes were i'm
posed-whether by the city or the
county court. From the whole tenor.
Of your communication, however, l
take it that the tax was i'm
posed under the provisions OF the Rad
law of 1899. If such is the case I re
gret to say that can see no way in
which you can obtain the desired re-
lief the Justice of which no one can
deny.
There is one system of working
streets and alleys in cities, laying
| them out and keeping them in repair.
You will see this by reference to the
chapter on Municipal Corporations in
Sandels & Hills Digest, where the
levying Of taxes for city purposes.
their collection and payment are pro-
vided for. I call your attention espec
| tally to Sections 5141, 5176, 5179, 51S4
and 51S5. This system seems to be
complete. BY it all streets and alleys
are placed under municipal control"
The county road law or public road
law seems to me to be another and in-
dependent system. The road law of
1897 and the constitutional amend
ment authorizing the levying of three
mill road tax in addition to the rate CT
taxation previously fixed, requires this
view, as does the road tax of 1899. A
county road commissioner is to be en-
ployed and the road overseers are to
be appointed. Roads are to be classed
and laid off into districts. The road
tax is to be collected, and that collect
ed in each district is to be placed to
its credit and is to be expended only
on roads and bridges in that district.
Not word is said about the payment
Of any part of it to any town or city
that may be in that district. But for
this act giving control of the streets
and alleys to the cities and towns, in
which they are situated, should deem
it the duty of the county court to lay
them off into districts and keep them
in repair But as this view. if ad
vanced under the present circum-
| stances would lead to the annulment
of the entire system for
the layin out and keeping in
repair of streets and alleys,
think no such thing was contemplat
ed by the act of 1899. OF course. If the
county court should lay your city out
into separate district and have its
streets worked in the same manner
the country roads are worked. know
Of no one that could object except the
lefty authorities but. in view of the two
Isystems, am sure you could not force
the doing Of even this. Moreover,
am Of the opinion that your city would
not be willing to relinquish it's con
troll of the streets and alleys Unwill
ing as am to say 30. see no way
under the law for you to compel the
Ipnv-Ant ~ any M rh.- At- hA v<Sa = Inv