Barton v. Lattourette
Supreme Court of Arkansas
APPEAL from Craighead Circuit Court. James E. Riddick, Judge. Barton brought ejectment against Mary Lattourette and another, relying upon a tax title. The answer assailed the validity of the tax deed upon the ground that the assessor failed to take the oath prescribed by section 5661 of Mansfield’s’ Digest, before entering upon the duties of his office. The cause was tried before the court without a jury.
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APPEAL from Craighead Circuit Court. James E. Riddick, Judge. Barton brought ejectment against Mary Lattourette and another, relying upon a tax title. The answer assailed the validity of the tax deed upon the ground that the assessor failed to take the oath prescribed by section 5661 of Mansfield’s’ Digest, before entering upon the duties of his office. The cause was tried before the court without a jury. The agreed statement admitted the failure of the assessor to take the oath above mentioned. No other objection to the deed was relied upon. The court held the tax deed void. Plaintiff has…
1Opinion of the CourtCockrill, C. J.
1. Tax sale—' Assessor’s oath. It is not material to determine whether - rf% r t _ the office of assessor becomes vacant, as of course, upon failure of the person claiming the office to take the special oath prescribed by section 5661 of Mansfield’s Digest, as was held by the learned judge of the federal court for this circuit in the case of Martin v. Barbour, 34 Federal Rep., 701; or whether the use in the statute (section 5662, ib.) of the language, “the office shall be declared vacant ” in case of failure to take and indorse the oath as the statute requires “ pre-supposes some step to be…
2Cases cited2 opinions
- Ronkendorff v. Taylor's LesseeSupreme Court of the United States · 1830
- Silsbee v. StockleMichigan Supreme Court · 1880
3Cited by4 opinions
- McClendon v. StateSupreme Court of Arkansas · 1917
- Sawyer v. WilsonSupreme Court of Arkansas · 1907
- School District v. Board of ImprovementSupreme Court of Arkansas · 1898
- Lenon v. Mutual Life InsuranceSupreme Court of Arkansas · 1906