Ark. Code Ann. § 27-87-205: Tax - Assessment

(a) Before any ferry shall be established, the court shall determine what tax shall be paid by the applicant for the privilege of the ferry, which shall not be less than one dollar ($1.00) nor more than one hundred dollars ($100).

(b) It shall be the duty of the county courts to levy a tax on all ferry privileges in their respective counties whether application be made by any person for the same or not. However, no ferry at which the public county road does not cross shall be subject to the tax herein provided.