White River Lumber Co. v. Arkansas ex Rel. ApplegateAnnotate this Case
279 U.S. 692 (1929)
U.S. Supreme Court
White River Lumber Co. v. Arkansas ex Rel. Applegate, 279 U.S. 692 (1929)
White River Lumber Company v. Arkansas ex Rel. Applegate
Argued January 7, 8, 1929
Decided May 27, 1929
279 U.S. 692
1. A state statute authorizing the collection of back taxes on lands which, through inadequate assessment, have escaped their just burden of taxation is not invalid under the equal protection clause of the Fourteenth Amendment because it is limited to the recovery of such additional taxes on lands of corporations, and does not extend to the recovery of such additional taxes on lands of natural persons which may likewise have been assessed at an inadequate valuation. P. 279 U. S. 695.
2. A constitutional question which does not appear by the record to have been presented to, or passed upon by, a state supreme court, but which is raised for the first time by the assignment of errors in this Court, cannot be considered here. P. 279 U. S. 699.
175 Ark. 956 affirmed.
Error to review a judgment of the Supreme Court of Arkansas which affirmed with modifications a judgment of the state chancery court assessing back taxes and declaring them a lien on the land taxed.
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