Tarleton Drainage District No. 15 v. American Investment Co.

This is the second appeal in this case. The opinion on the first appeal is reported in 186 Ark. 20, 52 S. W. (2d) 738. The facts are stated in that opinion, and it is unnecessary to restate them here.

The suit, as originally brought, was for tax, penalty and interest. The answer filed denied the material allegations in the complaint, denied that the lands were included in the drainage district, and denied that there were any assessments or taxes due on the lands.

The chancery court held that no proper notice was given, and that the county court had no jurisdiction to annex the lands, and…