Saline County v. Hughes
Supreme Court of Arkansas
Appeal from Saline Circuit Court; W. H. Rvans, Judge; It is the duty of the county clerk, and not of the board, to keep the journal of its proceedings. Kirby’s Digest, § 7005. His error in failing to keep the journal accurately was a misprision only, which could not invalidate the action of the board. If the board believed that the whole assessment was too low, it could properly make a uniform increase of the assessment.
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Appeal from Saline Circuit Court; W. H. Rvans, Judge; It is the duty of the county clerk, and not of the board, to keep the journal of its proceedings. Kirby’s Digest, § 7005. His error in failing to keep the journal accurately was a misprision only, which could not invalidate the action of the board. If the board believed that the whole assessment was too low, it could properly make a uniform increase of the assessment. It is the duty of a board of equalization in raising an assessment to specify the article or articles against which the increase is assessed.
1Opinion of the CourtHill, C. J.
The personal property of John D. Hughes was assessed for the year 1906 as follows: 4 horses, $195; 1 cattle, $15; 3 mules, $300; 2 carriages, ,$50; 1 watch, $50; goods and merchandise, $8,000; moneys and credits, $7,500; total, $16,110.
The board of equalization on the 9th of September made the following order in regard to the personal property of said Hughes: “J. D. Hughes, valuation $16,110; valuation as equalized, $24,000.” On the 22d day of September, 1906, the board made this order: “It is ordered that said board adjourn until board in course.”
Postal card notice -was sent to Hughes…
2Cited by5 opinions
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- Nashville Lumber Co. v. Howard CountySupreme Court of Arkansas · 1909
- Summers v. BrownSupreme Court of Arkansas · 1923
- State v. F. W. Burford CompanySupreme Court of Arkansas · 1941