Miller Land & Lumber Co. v. Gurley
Supreme Court of Arkansas
Appeal from Miller Circuit Court; Geo. R. Haynie, Judge; The court erred in refusing the mandamus. Every land owner has the right to have his lands correctly assessed as to description and acreage on the tax books. There was an error made and it was the duty of the sheriff to correct it.
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Appeal from Miller Circuit Court; Geo. R. Haynie, Judge; The court erred in refusing the mandamus. Every land owner has the right to have his lands correctly assessed as to description and acreage on the tax books. There was an error made and it was the duty of the sheriff to correct it. It was purely a ministerial duty to correct the error. 113 Ark. 142; Kirby’s Digest, § § 6989, 7180. The county clerk has done his duty to correct the error and it was sought only to require the sheriff to perform a plain ministerial duty required by law. Supra. The mandamus was properly refused. The original…
1Opinion of the CourtMcCULLOCH, C. J.
Appellant is a domestic corporation, and owns a large body of land in Miller County which it duly and regularly listed for taxation for the year 1917. The boards of assessment for the respective townships in which the lands were situated increased the valuations as listed by appellant, and the latter appealed to the county court, where an order of that court was entered of record on the 11th day of October, 1917, reducing the valuations of said lands to $1.50 per acre. The tax book prepared by the clerk and certified to the tax collector carried the lands of appellant at the valuation of $2…
2Cases cited2 opinions
- Simpson v. TalbotSupreme Court of Arkansas · 1904
- King v. ClaySupreme Court of Arkansas · 1879
3Cited by1 opinion
- Hall v. CastleberrySupreme Court of Arkansas · 1942