William Howard Taft

“ At the hearing provided for in the preceding section and after the county court shall have considered the assessment of benefits, it shall enter its findings thereon, either confirming the assessment of benefits against said property, increasing or diminishing same, and the order made by the county court shall have all the force and effect of a judgment against all real property in said district, and it shall be deemed final, conclusive, binding and incontestable except by direct attack on appeal. ”

“ This court held, on appeal from the Circuit Court, which had denied a motion to remand, that the removal could not be sustained. It said that such assessment of a general tax was an administrative act, that the county court in considering the appeal from the assessors was not a court, and that the proceeding was not adversary or a suit, 'though approaching very near the line of demarcation.' 135 U.S. 472, 10 Sup. Ct. 653, 34 L. Ed. 196. The county court in West Virginia had no judicial jurisdiction under the Constitution of the state, except that of probate. ”

“ St. § 1587) , provides that a civil case in the District Court may be tried without the intervention of a jury on a written stipulation of the parties or their attorneys filed with the clerk, in which case the finding of the court on the facts, either general or special, shall have the same effect as the verdict of a jury, and by section 700, R. S. (Comp. St. § 1668) , bills of exceptions may bring such findings before the Circuit Court of Appeals for review on the evidence. ”

“ The petition herein was filed the day before the hearing as advertised, upon which day the landowner is required by state law to file his written objections. Thus the requisites of the removal statute were fulfilled, if the proceeding was a suit at common law in a state court.
Road district improvements are provided for in chapter 81, title 7, Crawford & Moses' Statutes of Arkansas. A district is formed upon a petition of a majority of the landowners by the county court's approval of the district and the projected improvement. C. & M. Dig. ”

“ Rich, 135 U.S. 467, 477, 10 Sup. Ct. 651, 34 L. Ed. 196; Mason City R. R. Co. v. Boynton, 204 U.S. 570, 27 Sup. Ct. 321, 51 L. Ed. 629; Madisonville Traction Co. v. Mining Co., 196 U.S. 239, 25 Sup. Ct. ”