by the Arkansas Supreme Court

“ To construct roads and highways, money, in the opinion of the Legislature, was necessary. The complainant entertains a contrary opinion, and says, stop! this law, authorizing the opening of roads and highways, became unconstitutional the very moment that it provided for a tax to carry the law into full effect, because money constitutes revenue.
Labor produces money; the timber, stone and gravel used in the construction of the road may be converted into money. It requires money to procure the labor, timber, stone and gravel that may be used in the construction of the roads. ”

“ Money, in this instance, is placed in the same class of adjuncts for building roads and highways that timber, stone, gravel or labor may be, and, as such, is not revenue, in the sense in which the word is used in the Constitution. The revenue there referred to was such as might be imposed for the support of the State Government, and the payment of its ordinary expenses.
There are many laws that provide for raising money by taxation that are not revenue laws. The law under which the city derives the power to tax the property within its limits, originated in the Senate. ”

“ 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. ”