Carnegie Pub. Library of Eureka Springs v. Carrroll County

The Carnegie Public Library is located within Carroll County. It and two other libraries within the county are maintained through funds generated by an ad valorem tax. Appellees, the county officials responsible for distribution of the tax proceeds, divided the library tax evenly between the three libraries. Appellants, the Carnegie Library, library board, and two individuals, filed a complaint alleging that, pursuant to section 19 of Act 74 of 1883, the county was required to divide the tax proceeds based on the division of the county into the Eastern and Western Districts, which would result in fifty percent of all tax revenue collected being distributed wholly to the Carnegie Library as the only public library in the Western District. The circuit court dismissed Appellants' complaint, holding (1) section 19 of Act of 1883 was unconstitutional, and (2) the Act did nothing more than create two judicial districts. The Supreme Court dismissed the appeal, holding that a challenge to the distribution of the tax proceeds should have been raised in county court, and therefore, the circuit court lacked jurisdiction, as did the Supreme Court. View "Carnegie Pub. Library of Eureka Springs v. Carrroll County" on Justia Law