Mississippi County, Arkansas; Quorum Court of Mississippi County, Arkansas; Randy Carney

Summary

Justice Hart dissents from the majority's conclusion that Act 81 of 1901 requires Mississippi County to use sales-and-use-tax revenue only in the judicial district where it was collected. She reasons that courthouse construction is a countywide purpose and that the statute's general reference to revenue from all other sources should not be read to include a countywide sales-and-use tax. Because this is a dissent, it would reject the majority's statutory interpretation and preserve the county's authority to finance a courthouse in either district.