Howell v. Lambersom
Supreme Court of Arkansas
Appeal from Craighead Circuit Court; R. E. Dudley, Judge, adjudged by the circuit court that the collector be commanded to receive from Gr.
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Appeal from Craighead Circuit Court; R. E. Dudley, Judge, adjudged by the circuit court that the collector be commanded to receive from Gr. W. Lamberson and A. D. Lamberson the State and county taxes tendered by them upon their lands as described in the complaint, and that he as such collector issue them a tax receipt therefor without payment or tender by them of the local assessments alleged to be due in Drainage Districts Nos. 15 and 16 in the Tri-County Highway Improvement District. No injunction had been issued prohibiting the collector from collecting the improvement district taxes. The…
1Opinion of the CourtHart, J.
(after stating the facts). The record shows that the drainage districts were organized under the general drainage act. Section 3618 of Crawford & Moses’ Digest, relative to the collection of drainage taxes in such districts, reads as follows:
“The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, and collected by the collector of the county along with the other taxes, and for his services in making such collection the collector shall receive a commission of one per cent.; and the same shall by the collector be paid over to the county treasurer…
2Cases cited1 opinion
- Coit v. ClawSupreme Court of Arkansas · 1873
3Cited by9 opinions
- Berry v. Cousart Bayou Drainage DistrictSupreme Court of Arkansas · 1930
- Tondre v. GarciaNew Mexico Supreme Court · 1941
- Booth v. ClarkIdaho Supreme Court · 1926
- Tucker v. HoltSupreme Court of Arkansas · 2000
- Cowan v. ThompsonSupreme Court of Arkansas · 1928
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