Joyner v. Harrison
Supreme Court of Arkansas
Appeal from Little River'Circuit Court in Chancery. . Joyner brought suit against Harrison to quiet title to land situated in’ Little River county, claiming title under a tax deed, executed on November 24, 1879, reciting that the land was sold for the taxes of the years 1872-6, inclusive.
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Appeal from Little River'Circuit Court in Chancery. . Joyner brought suit against Harrison to quiet title to land situated in’ Little River county, claiming title under a tax deed, executed on November 24, 1879, reciting that the land was sold for the taxes of the years 1872-6, inclusive. Defendant filed an answer and cross-complaint in which he relied upon a deed to him from the State Land Commissioner, dated August 10, 1881, based upon forfeitures for non-payment of taxes for the years 1867, 1870, 1871, 1873-5. He alleged that plaintiff’s deed was a cloud upon his title, and prayed that it…
1Opinion of the CourtCockriee, C. J.
i. PresumptkTaeedT010*
1. Proof that the assessment roll for 1867 could not be found in the office where the law required it to be kept will not overcome the statutory presumption in favor of the regularity of the steps taken by the taxing officers. Scott v. Mills, 49 Ark. 266.
% validity of assessment.
2. The law did not require that the lands detached • • t from Sevier county to aid in the formation of the county of Little River should be carried on the clerk’s books of the old county for 1867, the year in which the new county was formed, but on the contrary provided that all steps to be taken…
2Cases cited1 opinion
- Scott v. MillsSupreme Court of Arkansas · 1887
3Cited by4 opinions
- Fiddyment v. BatemanSupreme Court of Arkansas · 1910
- Gravelle Const. Co. v. Board of Com'rsCourt of Appeals for the Eighth Circuit · 1936
- Muskegon Lumber Co. v. BrownSupreme Court of Arkansas · 1899
- Wagner v. ArnoldSupreme Court of Arkansas · 1904