Pine Bluff daily graphic., 1917-07-10
Important Decision Affect ing Railroads and Other
 Corporations Rendered.
COUNTY BOARDS
 CANNOT INTERFERE
Polk County Clerk Gets Reversal of Sentence of Five Years, on Grounds That Trial Judge Went Beyond
 Jurisdiction in His Charge.

Little Rock. July 9.--That the state tax commission is the sole agency in Arkansas for taxing railroads and other similar corporations was found in the decision yesterday of the su- preme court, in a case in which the Rock Island railroad contested action of the Garland county board of equali- zation in raising its assessment in the county from $1Sa,957 to $2.S4,953. The smaller assessment had beer made by the state tax commission.
 It was contenGed that the board of equalization acted under an order of the federal court instructing 100 per cent valuation of the county's tax able property. The Arkansas supreme court in previous case held that such an order is invalid, in that it would make the assessment on a different basis from that used ill the remainder of the state. t3
 On the boards power to change the assessment, the court held that such power was vested only in the state tax commission-tha the law giving power to the state commission to tax such corporations did not allow county boards to interfere. The law giving the power to the state commission, the court held, was not in conflict with the constitution.
 Sentence Is Reversed.
 ". l.. Parker, former county clerk of Polk county, obtained a reversal of the five-year penitentiary sentence inn
 ] I, Ex, Inc Dr11y oSr court in a decision given by the su- preme court Monday. Parker was charged with using $2,000 of the coun- tvs funds. Use of the money was not denied, but Parker claimed he was un- able to operate the office on amounts allowed
 The jury after receiving instruc- tions, reported it was unable to reach a verdict. The trial judge gave an oral instruction which was tanta- mount to directed verdict against Parker. the supreme court held in re- versng the case The judge told the jury that there was no conflict in the testimony. that the law was plain and that it was just a question of the jurors obeying their oaths." The jury then retired and returned verdict of guilty. The judge sentenced Parker to five years imprisonment.
 Mack Dean of Fort Smith must serve one yea" ir the penitentiary for violat- ing the liquor laws, the court held Monday in affirming decision of the Sebastian circuit court.
 The supreme court adjourned Mon day until September 17.
 Decisions Rendered.
 The following opinions were deliv- ercG and proceedings had in the su- preme court Monday:
 Ky Chief Justice McCulloch: J. M. Thompson vs. state, from Pope circuit court; affirmed.
 James w. Lusk ct al.. receivers St. Louis and San Francisco Railroad company vs J. W. Cooper, from | Crawford circuit court: affirmed. Dickinson, receiver Chicago, Rock island and Pacific Railroad company, vs. E. T. Hously, tax collector of Gar land county, from Garland circuit court: reversed and remanded with directions.
 John M Davis, bank commissioners, vs. Ed w. Moore. from Grant circuit court, and w. E.. Graham vs. Davis, bank commissioner. from Jefferson chancery court; judgment reversed III