Jesse C. Hart, Haynie v. Surplus Trading Co. (1927)
“ That the right of a State to tax the property of others located upon lands owned by the United States, although it cannot tax such lands, will not be held to be abandoned by the State except for the most compelling reasons, is quite manifest from several decisions of the Supreme Court of the United States. ”
Jesse C. Hart, Haynie v. Surplus Trading Co. (1927)
“ Under the principles of law above decided, we are of the opinion that the assessment of 1922 must stand, and that the sheriff had a right to institute an action for the collection of the assessment and penalty. ”
Jesse C. Hart, Haynie v. Surplus Trading Co. (1927)
“ After the Surplus Trading Company had been reimbursed for the purchase money advanced by it, it was to receive half of the profits for selling the property and for advancing the purchase price. This is the effect of our decision upon the same state of facts in Adkins v. Kalter, 171 Ark. 1111, 287 S.W. 388. The assessment was made by the assessor in 1923 on certain moneys deposited in various banks in the city of Little_Rock to the credit of said honorary commission. ”
