Boyd v. Gardner
Supreme Court of Arkansas
Appeal from Woodruff Chancery Court; Edward D. Robertson, Chancellor; STATEMENT BY THE COURT. The complaint in this case alleges that the lands involved in this suit were purchased by appellee at a void tax sale. Appellants ask that the tax deed issued to defendant be cancelled as a cloud upon their title.
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Appeal from Woodruff Chancery Court; Edward D. Robertson, Chancellor; STATEMENT BY THE COURT. The complaint in this case alleges that the lands involved in this suit were purchased by appellee at a void tax sale. Appellants ask that the tax deed issued to defendant be cancelled as a cloud upon their title. The facts sufficiently appear in the -opinion. 1. When the assessor fails to attach to the assessment roll the affidavit' required by statute (Kirby’s Digest, § 6976), a sale for taxes thereunder is void. 21 Ark. 581; 64 Ark. 436; 67 Ark. 505; 55 Ark. 81; 44 'Mich. 561; 43 Ark. 243. 2. The…
1Opinion of the Court
Hart, J.,
(after stating the facts.) This cause was tried upon an agreed statement of facts. It shows that there was filed with the clerk what purported to be a list of lands returned .delinquent. But it nowhere appears in the record that such list was filed by the collector, or that it was authenticated by him as required by section 7083 of Kirby’s Digest. The purported list was not even filed within the time prescribed by section 7083.
In the case of Quertermous v. Walls, 70 Ark. 326, the court said: “The delinquent list was filed by the deputy sheriff. The law does not authorize him to file…
2Cases cited1 opinion
- Quertermous v. WallsSupreme Court of Arkansas · 1902
3Cited by3 opinions
- Hirsch and Schuman v. Dabbs and MivelazSupreme Court of Arkansas · 1939
- Pride v. GistSupreme Court of Arkansas · 1922
- Ramsey v. Long Bell Lumber CompanySupreme Court of Arkansas · 1938