The circuit judge for any county may grant injunctions and restraining orders, in all cases of illegal or unauthorized taxes and assessments by county, city, or other local tribunals, boards, or officers. No clerk or deputy clerk shall be authorized to grant restraining orders or injunctions.Civil Code, § 296; Acts 1871, No. 48, § 1 [296], p. 219; 1873, No. 88, § 1 [296], p. 213; C. & M. Dig., § 5786; Pope's Dig., § 7501, A.S.A. 1947, § 32-106.
Arkansas Legal Code