Sanders v. Simmons
Supreme Court of Arkansas
APPEAL from Lincoln Circuit Court. Hon. David W. Carroll, Circuit Judge. It does not appear that the increased assessment was not made by the Board at an adjourned day. The act of 1871, section'65, is only directory, and the functions of said Board not limited to the time. Regina v. Cor. of Durham. There are no negative words.
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APPEAL from Lincoln Circuit Court. Hon. David W. Carroll, Circuit Judge. It does not appear that the increased assessment was not made by the Board at an adjourned day. The act of 1871, section'65, is only directory, and the functions of said Board not limited to the time. Regina v. Cor. of Durham. There are no negative words. See Colt v. Eves, 12 Conn., 243; People v. Peck, 11 Wend., 604; People v. Allen, 6 ib., 486; Ex Parte Heath, 3 Hill N. Y., 42; Pond v. Negus et al., 3 Mass., 230; Jackson v. Young, 5 Cow., 269; Walker v. Chapman, 22 Ala., 116; Mc-Quffee-v. State, 17 Ga., 497; Hart v.…
1Opinion of the Court
Harrison, J.:
The real property of the appellee was assessed in 1872, and appraised by the assessor at $13,050. No change in the valuation was made by the county board of equalization, but after it adjourned the value fixed by the appraisement was fraudulently and by forgery altered and raised on the assessment list, as if done by the board, by some unknown person to $34,290.
The value thus fraudulently raised was carried to the tax book for that year, and the taxes upon it extended therein, making an excess of $564 over the amount of taxes legally chargeable. Appellee tendered to the…
2Cases cited2 opinions
- Savacool v. BoughtonNew York Supreme Court · 1830
- Wattles v. MarshNew York Supreme Court · 1825
3Cited by2 opinions
- First National Bank v. NorrisSupreme Court of Arkansas · 1914
- Columbia County v. EnglandSupreme Court of Arkansas · 1922