It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section:(1) For all county purposes, not exceeding five (5) mills on the dollar; and(2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar.Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.
Arkansas Legal Code