Hight v. Greer
Supreme Court of Arkansas
Appeal from White Chancery Court; John E. Martmecm; Chancellor; 1. Appellee was not entitled to a lien for the taxes paid by him. .Gantt’s Digest, § 5206; 92 Ark. 167. A sale of land for one year discharges the lien for taxes delinquent for prior years. The lien of each year’s taxes is paramount and payment discharges previous tax liens. 26 R. C. L. 401; 26 Ann. Cas. 675; 88 Ala. 548; 7 So.
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Appeal from White Chancery Court; John E. Martmecm; Chancellor; 1. Appellee was not entitled to a lien for the taxes paid by him. .Gantt’s Digest, § 5206; 92 Ark. 167. A sale of land for one year discharges the lien for taxes delinquent for prior years. The lien of each year’s taxes is paramount and payment discharges previous tax liens. 26 R. C. L. 401; 26 Ann. Cas. 675; 88 Ala. 548; 7 So. Rep. 363; 47 Cal. 0; 101 Ala. 649; 46 Cal. 134; 36 la. 505; 98 Id. 32; 66 N. W. 1053; 85 S. W. 727; 92 Ark. 167. But the tax sale of 1877, though void, was sufficient to set in motion the statute of…
1Opinion of the CourtHumphreys, J.
Appellant has prosecuted this appeal for the purpose of reversing a decree of the White Chancery Court declaring a lien for $153.32 in favor of appellee on the south half of the northwest quarter of section 29, township 9 north, range 5 west, except one acre out of the southeast corner thereof, for delinquent taxes paid on said land by appellee and his grantors for the years 1868, ’69, ’70, ’71, ’72, ’73, ’74, ’75, ’76, ’87, ’91, ’92, ’93, ’94, 1900, ’01, ’02, ’05, ’06, ’08, ’10, ’ll, ’13, ’15, ’17, under a void tax sale of 1869. Appellant acquired a void tax title to said land through mesne…
2Cases cited2 opinions
- Caruthers v. GreerSupreme Court of Arkansas · 1909
- Hunt v. CurrySupreme Court of Arkansas · 1881
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