Murphy v. Shepard
Supreme Court of Arkansas
APPEAL from Desha Circuit Court. John A. Williams, Judge. This was a proceeding in chancery to enforce the collection of a levee tax assessed upon the defendant’s lands, in accordance with the provisions of an act entitled, “An act to provide for building and repairing the public levees of this State,” approved March 20th, 1879. The statute provides for the election of certain directors of levees, and assessors, and that they shall, before entering upon the discharge of…
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APPEAL from Desha Circuit Court. John A. Williams, Judge. This was a proceeding in chancery to enforce the collection of a levee tax assessed upon the defendant’s lands, in accordance with the provisions of an act entitled, “An act to provide for building and repairing the public levees of this State,” approved March 20th, 1879. The statute provides for the election of certain directors of levees, and assessors, and that they shall, before entering upon the discharge of their duties, take and subscribe to the oath required by section 20, article 19 of the Constitution of this State, which is…
1Per curiam
official oath. An assessor who fails to take the general oath of office required bythelaw, is an officer de facto, and his acts are valid when questioned collaterally. Moore v. Turner, 43 Ark., 243; Twombly v. Kimbrough, 24 ib., 474; Equalization Board v. Landowners, etc., 51 ib., 516; Cooley Taxation [2 ed.), PP. 253-6.
Affirm.
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