Harlan F. Stone

“ It rested its decision on the narrow ground that the assessment upon the property of defendants in error was not made on a valuation uniform within Craighead county for all purposes of taxation, state, county, municipal, and school, as required by the state Constitution (article 16, section 5; Hays v. Missouri Pacific R. R. Co., 159 Ark. 101, 250 S. W. 879) , and that as made the assessment did not comply with the judgment of mandamus, which specifically required the tax officials to assess at full value all property in Craighead county. ”

“ These are questions which we are not called upon to decide here; for we find no necessary conflict between the mandamus order of the District Court and the Constitution of the state as interpreted and applied to the assessment by the state Supreme Court. The District Court undoubtedly had jurisdiction to compel the assessing officers of the county to levy a tax for the purpose of securing satisfaction of its judgment. ”

“ We might then have had to consider whether the determination of the state court did not, in effect, attack collaterally the judgment of the District Court and deny its authority, even though that judgment rested on a different view of the state Constitution than that adopted by the Supreme Court of Arkansas. See United States ex rel. ”