Pine Bluff daily graphic., 1910-03-02
NOT SUBJECT
 TO ASSESSORS
Attorney General NorwoOd Hands Down Important Opinion Showing Only State Tax Commission Can
 Assess Express Companies.

assessment of express companies, assessor of Sebastian County to as- sess the tangible property of the Wens-Fargo Express Company at Fit. Smith, Attorney General Norwood has rendered comprehensive official opinion, holding that the law creat- ing the State Tax Commission also gave them the right to asses express companies, and that this right is ex- elusive; the assessors have no right to place an additional assessment af- ter that fixed by the State Tax Com- mission, as such would be double tax. ation.
 The opinion in full, is as follows: Arkansas Tax Commission, Little
 Rock, Ark
 Gentlemen: I am in receipt of the communication from your MT. Gates of the 23d instant which is as fol- lows:
 XXI have the honor to submit to you for consideration and for decision, the question hereinfater stated
 ''The superintendent of Wells Far go X Co.'S Express, under date of the 22d instant, writes the tax commis- sion as follows.
 Will you kindly instruct the sheriff and collector at Fort Smith Ark, for the Fort Smith district, SeI bastian County, to assess Wells Falf 20 & Co.,, on a valuation of $1S0 pef mile for 1o.33 miles. who insist upon taxing us also for our office fixtures, horses, equipment, etc, in the city of Fort Smith,
 The question involved is whether or not the express company's assess ment made by the tax commission covered the tangible property belong ing to the company. The act of April s. 1893, (Secs 6929-6932, inclusive. Kirby's digest provides the basis up- on which the whole property of eX-
 
 companies doing business in this state shall be taxed The act impos- ed upon the board of railroad con- missioners (the governor, the audi tor and the secretary of state), the duty of making the assessment and certifying same out to the several counties.
 The act of May 12, 1909, creating the tax commission, transferred the duty of making said assessments to the tax commission and the commits sion accordingly assessed the prop erty of Wells Fargo s Company's eX- press for the year 1909, and certified same out to the several counties through which it operated, among them being Sebastian.
 When the act of April s. 1893 was passed the act of March, 31, 1883, Sec. 6933, Kirby's Digest-Sec. 3S of the original act), was the only law whereby the taxing of the property of these companies was provided. At that time QS93) express companies, sleeping car companies and telegraph companies were paying taxes on the tangible property only, owned by them The act of April s. 1893. sought to make them pay on their tangible as we'll as their intangible property, on mileage basis.
 From the footnote on page 1446, Kirby's Digest, it would seem that the digester was in doubt as to whe- ther this act of March 31, 1893 Cor Sec. 3S thereof) was repealed by the act of April S, 1S93 But for this doubt expressed by the digester, would hold that the only law now in force for the taxing of the property of the companies in question was the act of April s, 1893, (Secs. 6929-6932, Kirbys Digest), and that the assess ment made by the State Tax Con- mission was intended to cover all the | owned by express. sleeping car and telegraph companies in the state. 1 I would respectfully request that you advise the Tax Commission as to your opinion in the premises.
 I have the honor to reply that it is my opinion that Sections 6929-69S2 6933, Kirby's Digest, were repealed by the act of April 8, 1893. and that no other assessment made by the Ar kansas Tax Commission. (See Wells Fargo & Co.'S Express vs. Crawford County, 63 Ark. 576).
 It is the duty of your commission, in making the assessment, to take into consideration all of the property of the company, both tangible and in tangible, and to assess it as unit profit producing concern. And all of the property of the company in this state, used for carrying on it's busi- ness, is assessed by your commission