Page:Fletcher v. Oliver.pdf/1

RhTerm, 1868.]

T—rule of uniformity—exceptions. The constitutional provision that all real property shall be subject to taxation, except certain exempted kinds therein enumerated, amounts to an inhibition on the Legislature from exempting other real property.

The Legislature could not have exempted the property within tbe city of Little Rock from the tax levied by the county court for the purpose of constructing roads in Pulaski county.

A provision of the city charter of Little Rock, exempting the property of the inhabitants of that city from the payment of such a tax, would be unconstitutional.

The rule of uniformity in taxation requires uniformity in the rate of taxation and in the mode of assessment. There must be an equality of bUrden.

The uniformity must be coextensive with the territory to which it applies, whether it be the State, a county, township, city, town, or district.

C—39th section. The 39th section of the charter of the city of Little Rock, providing that "the inhabitants of the city are exempt from working upon any road beyond the limits of the city, and from paying any tax to procure laborers to work on the same," applies only to the inhabitants of the city, and not to non-resident property owners, and the exemption is of a personal nature.

The 39th section of the city charter, and the State statute of 1868 for "opening and regulating roads and highways," which provides for levying a county road tax on the taxable property of the county, are not inconsistent with each other.

R—taxes therefor. Under the title, "An act for opening and regulating roads and highways," may be included every act necessary to carry that design into effect.