119 Ark. 254 | Ark. | 1915
The question involved in this ease is whether or not the rails and ties composing the tracks of appellant, Fort Smith Light & Traction Company, laid along the streets of the city of Fort Smith, are assessable for local improvement under the special act of the General Assembly of 1909,
The G-enerai Assembly of 1907
We quote with approval the following appropriate and accurate statement of the law on that subject: “But in the light of the development in recent years of the equipment, operation and use of street railroads, it is not now considered essential that a railroad company should strictly adhere to all of these characteristics in order to constitute it a street railroad, and if its -primary purpose is to operate upon streets for the transportation of passengers to and .from points in a city or town or its suburbs, it is none the less .a street railroad because of the fact that it ¡also operates beyond the 'city limits, or between contiguous towns or .cities as an interurban railroad, or for a part of its route upon property other than streets or highways, or even that it transports freight as a part of its business.” 36 Cyc. 1345. There are authorities cited on appellant’s brief which announce the same idea with clearness.
We .agree entirely with the statement of appellee in his brief that the tracks of the railroad company can not be characterized as a street railway merely because it succeeded to the rights of such company or was first organized as such a company, but the nature of the property is to ¡be determined by its use .and the character of the interest which the law permits the .owner to acquire. If it is in fact such .an ownership as constitutes an interest in the soil, or if it is of such doubtful character as that the Legislature can classify it as real estate, then it is subject to taxation. If, however, there is no such interest, and the Legislature has not attempted to so classify it, it is not subject to local assessments, for, as we have already said, it is only real estate, or property which can be put into that class, that is subject to such taxation.
Act 119, p. 325, Acts 1909. (Rep.)
Act 167, p. 402, § 1, Acts 1907. (Rep.)