Prairie County v. Matthews
Supreme Court of Arkansas
APPEAL from PrairieCircuit Court. Hon. M. T. Sanders, Circuit Judge. First — No appeal was taken from the board of equalization to the county court. Act March 81,1883, sec. 80. The board is in some sense a court, with its jurisdiction limited to the matters specified in the act creating it, and the ■county clerk keeps a record of its proceedings.
Read the full summary
APPEAL from PrairieCircuit Court. Hon. M. T. Sanders, Circuit Judge. First — No appeal was taken from the board of equalization to the county court. Act March 81,1883, sec. 80. The board is in some sense a court, with its jurisdiction limited to the matters specified in the act creating it, and the ■county clerk keeps a record of its proceedings. Sec. 83. If any appeal is taken, as the act does not provide the manner, etc., the usual method by motion, affidavit, etc., must be followed. No appeal having been taken, the •county court had no jurisdiction. Second, — The county court had no…
1Opinion of the CourtSmith, J.
Matthews applied by petition to the county court to reduce the assessment of his lands. He represented that he had given in for assessment fifty-nine tracts, within the time and in the manner prescribed by law, and the assessor had valued them; but the board of equalization had, arbitrarily and without any evidence, raised such valuations to the extent of $5,325; that this action was taken in his absence and without notice to him, but as soon as he learned what had been done he went before the board and unsuccessfully endeavored to induce it to reconsider its action. But the county court,…
2Cited by4 opinions
- Wilson v. ThompsonSupreme Court of Arkansas · 1892
- In re SanfordSupreme Court of Missouri · 1911
- In Re Western Union Telegraph Co.Supreme Court of Oklahoma · 1911
- State v. LittleSupreme Court of Arkansas · 1910