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JONES v. CROUCH

No. 5-2068.

332 S.W.2d 238 (1960)

Herman JONES, as County Clerk, Jesse Wilson, as Assessor, and Prentice Maddux, as Sheriff, Appellants. v. A. T. CROUCH and Carl M. Corley, Co-partners, d/b/a Crouch Equipment Company, Appellees.

Supreme Court of Arkansas.

February 22, 1960.

Attorney(s) appearing for the Case

Lyman L. Mikel, Ft. Smith, for appellants.

Gean, Gean & Gean, Ft. Smith, for appellees.

HARRIS, Chief Justice.

Suit was instituted in the Chancery Court, Fort Smith District, Sebastian County, Arkansas, to enjoin the collection of taxes on the personal property of appellees. Appellees, in April, 1958, assessed their personal property at an assessed value of $15,000. The assessor of Sebastian County made his own assessment in the amount of $49,575. After receiving notice of the raise in assessment, appellees filed a petition with the Board of Equalization...

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