Leigh v. Trippe
Supreme Court of Arkansas
Appeal from Desha Chancery Court; Zachariah T. Wood, Chancellor; 1. A failure to keep separate records as required by statute is not fatal to the tax sale. Kirby’s Digest, § § 7092, 7107; 61 Ark. 39; 70 Ark. 328; 61 Ark. 414; 72 Ark. 375; 76 Ark. 450; 49 Ark. 275. The provisions are not mandatory.
Read the full summary
Appeal from Desha Chancery Court; Zachariah T. Wood, Chancellor; 1. A failure to keep separate records as required by statute is not fatal to the tax sale. Kirby’s Digest, § § 7092, 7107; 61 Ark. 39; 70 Ark. 328; 61 Ark. 414; 72 Ark. 375; 76 Ark. 450; 49 Ark. 275. The provisions are not mandatory. The clerk kept the record required by law. 2. The provisions of § 7092, Kirby’s Digest, are mandatory. 61 Ark. 414; 70 Ark. 328; 61 Ark. 36; etc. 3. No such record was kept. 4. The delinquent list was not legally advertised. 70 Ark. 327. The record alone can be looked to as evidence. 55 Ark. 218.
1Opinion of the CourtMcCurroch, C. J.
This is an action, instituted by the appellees in the chancery court of. Desha County against appellants to' quiet title to a tract of land claimed by them as heirs at law of William F. Trippe, deceased, who owned it. The land was wild and unoccupied, and appellants claim title under a forfeiture to the State for non-payment of taxes. It was forfeited for the taxes of the year 1897, and appellants purchased it from the State in 1904. The appellees tendered to appellants the amount of the taxes, penalty and costs, with interest, for which the land was sold, together with all taxes which would…
2Cases cited3 opinions
- Radcliffe v. ScruggsSupreme Court of Arkansas · 1885
- Cooper v. Freeman Lumber Co.Supreme Court of Arkansas · 1895
- Quertermous v. WallsSupreme Court of Arkansas · 1902
3Cited by7 opinions
- Carrier v. ComstockSupreme Court of Arkansas · 1913
- Benham v. DavisSupreme Court of Arkansas · 1938
- Nebraska Bridge Supply & Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1939
- Wallace v. ToddSupreme Court of Arkansas · 1937
- Johnson v. JohnsonSupreme Court of Arkansas · 1944
2 more not listed; retrieve them via the Exa API.