No. 709.

313 U.S. 362 (1941)


Supreme Court of United States.

Decided May 26, 1941.

Attorney(s) appearing for the Case

Mr. J.G. Burke submitted for appellants.

Mr. Walter G. Riddick submitted for appellee.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This appeal presents the question whether an Arkansas Act of March 17, 1937, as construed and applied, violates Article I, § 10, of the Constitution.

March 20, 1935, an act of the legislature of Arkansas1 took effect which provided:

"Whenever the State and County Taxes have not been paid upon any real or personal property...

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