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upr000101-181
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I agree.6/3/54 •ML:dk ARKANSAS NATURAL OAS IS- s'.wr^sg Ct. v CO;M MISSIsO NER~S Suit to retrain defendants from assessing plaintiffs’ gas .distributing lines for the construction of /Qbe road. The lines involved were located in the public streets of the town under a franchise. The question involved, whether the lines were personal or real property. The Court stated that franchises for pipes were similar to franchises for street railways, and, assessments against the latter were not proper inasmuch as such franchises involved only the right to the use of the street in common with others and hence are not real property interests. Levies against railroad right of ways were declared proper Thus a mere right of use in streets for pipe mine purposes was said not to confer an easment in the sdil, and as a result such pipes are personal property not subject to assessment as realty. The court instructed the trial court to enjoin defendants from levying the assessment. - 1 -