Legal Opinion

Johnson v. Wallace

Supreme Court of Arkansas

Decided March 20, 1916PublishedCited by 1 opinion

Appeal from Cleburne Chancery Court; George T. Humphries, Chancellor; 1. The demurrer to the complaint should have been sustained.

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Appeal from Cleburne Chancery Court; George T. Humphries, Chancellor; 1. The demurrer to the complaint should have been sustained. This suit was based upon Kirby’s Digest, § 1990. There was no liability to the county and hence no subrogation. 82 Ark. 407. 2. No demand was made for payment. 97 Ark. 374; 59 Id. 356. 3. Kirby’s Digest, ■§ 1990 was repealed by Act No. 116, Acts 1913. The whole subject was taken up and the entire ground of the subject matter covered. 105 Ark. 79; 88 Id. 324.' 1. The stockholders were liable under Kirby’s Digest, and it was not repealed by Act No. 116, Acts 1913.…

1Opinion of the CourtHart, J.

J. B>. Wallace as collector of taxes for Cleburne County, instituted this action against E. F. Johnson and others to recover the sum of $1,387.65, the amount of taxes collected by him and deposited in a bank of which Johnson was a stockholder.

This is a companion case to that of J. R. Wallace, Collector, against John M. Davis, Bank Commissioner this day decided, 123 Ark. 70. At the trial of the case it was admitted by the defendant that the plaintiff was collector of taxes for Cleburne County; that he, as such collector had deposited taxes collected by him to the amount $1,387.65 in a bank in…

2Cases cited5 opinions

  1. Bank of Midland v. HarrisSupreme Court of Arkansas · 1914
  2. Talley v. StateSupreme Court of Arkansas · 1915
  3. Steed v. HenrySupreme Court of Arkansas · 1915
  4. Wallace v. DavisSupreme Court of Arkansas · 1916
  5. Roberts v. StateSupreme Court of Arkansas · 1915

3Cited by1 opinion

  1. Detrich Clark Shoemaker v. Dowd, WardenIndiana Supreme Court · 1944

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