Page:Haynie v. Surplus Trading Co.pdf/2

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 * 1) TAXATION—LISTING OF PROPERTY ERRONEOUSLY OMITTED FROM TAX ROLL.—Crawford & Moses' Dig. § 9910, relating to the manner of listing property erroneously left off the tax roll, held not repealed by Acts 1919, p. 348, creating boards of equalization in all counties.
 * 2) TAXATION—ACTION TO RECOVER PERSONAL PROPERTY TAXES.—In a suit to collect taxes on privately owned personal property located within a military reservation and erroneously omitted from the tax roll and valued by the assessor under Crawford & Moses' Dig. § 9910, the taxpayer, having failed to pursue the statutory remedy, held not entitled to complain of overvaluation.
 * 3) TAXATION—STATE PROPERTY.—Where surplus personal property within the Camp Pike Military Reservation was sold by the United States to an honorary commission appointed by the Governor for the  benefit of the Arkansas National Guard, and where such commission appointed a particular trading company to sell the property, under contract entitling it to one-half of the profits as compensation for its services, and for advancement of the purchase price, held that the property so sold was not taxable as property of the trading company.

Appeal from Pulaski Chancery Court; John E. Martineau, Chancellor; reversed in part.

Statement by the Court.
This suit was brought by the sheriff and collector of Pulaski County, Arkansas, against the Surplus Trading Company to recover certain taxes for the years 1922 and 1923, which the complaint alleges were due by it upon personal property situated in Pulaski County, Arkansas, which it had failed to assess for the years 1922 and 1923, and which the assessor had assessed as property erroneously left off the tax-rolls and to which he had attached the statutory penalty.

The facts necessary to determine the issues raised by the appeal may be briefly stated as follows:

The Surplus Trading Company is a partnership composed of various firms, corporations and individuals. It was organized for the purpose of dealing in military supplies of various kinds owned by the United States and left over after the World War. On April 21, 1922, the Surplus Trading Company paid the United States