Hutton v. King
Supreme Court of Arkansas
Appeal from Pulaski Chancery Court; Jno. E. Martineau, Chancellor; 1. It is clear that the Legislature intended to impose a penalty, in proportion to the tax, but with a minimum of $1 on each tract of land not included in a return for which the act calls. Each separate tract or lot is subject to penalty irrespective of other tracts of the same owner.
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Appeal from Pulaski Chancery Court; Jno. E. Martineau, Chancellor; 1. It is clear that the Legislature intended to impose a penalty, in proportion to the tax, but with a minimum of $1 on each tract of land not included in a return for which the act calls. Each separate tract or lot is subject to penalty irrespective of other tracts of the same owner. Taxes are charges upon the lands and not debts against the owner and the penalties follow the taxes themselves against the lands. Kirby’s Digest, § §'6976, 7010; Cooley on Taxation, (3 ed.) 17. 2. The act is not unconstitutional as being in…
1Opinion of the CourtMcCULLOCH, C. J.
Appellant, as sheriff and ex-officio tax collector in and for Pulaski County, was the defendant in two separate actions instituted by owners of real estate to compel him to accept payment of taxes without exacting the statutory penalty extended on the tax boohs by the clerk against the several tracts or lots of real estate owned by those parties. The sheriff refused to accept the amount and execute a receipt, without payment of the penalty, and the actions were instituted to compel him to do so on the ground that the exaction of the penalties were illegal. The penalties were imposed against…
2Cases cited2 opinions
- Cain v. Woodruff CountySupreme Court of Arkansas · 1909
- State v. McDiarmidSupreme Court of Arkansas · 1871
3Cited by10 opinions
- Strawn v. CampbellSupreme Court of Arkansas · 1956
- Newton, County Judge v. EdwardsSupreme Court of Arkansas · 1941
- Campbell v. SandersSupreme Court of Arkansas · 1919
- Arkansas Tax Commission v. AshbySupreme Court of Arkansas · 1950
- Haynie v. Surplus Trading Co.Supreme Court of Arkansas · 1927
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