Legal Opinion

Martels v. Wyss

Supreme Court of Arkansas

Decided March 27, 1916PublishedCited by 15 opinions

Appeal from Polk Chancery Court; Jas. D. Shaver, Chancellor; STATEMENT BY THE COURT. L. R. Martels instituted this action in the chancery court against Jeff McKinnon to foreclose a vendor’s lien, on a quarter section of land in Polk County, Arkansas. Caesar Wyss filed .an intervention claiming the land under a tax deed executed to one R. P. Harris. Harris deeded the land to Wyss.

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Appeal from Polk Chancery Court; Jas. D. Shaver, Chancellor; STATEMENT BY THE COURT. L. R. Martels instituted this action in the chancery court against Jeff McKinnon to foreclose a vendor’s lien, on a quarter section of land in Polk County, Arkansas. Caesar Wyss filed .an intervention claiming the land under a tax deed executed to one R. P. Harris. Harris deeded the land to Wyss. The land was sold at a tax sale on the second Monday in June 1911: that beinar the 13th day >of the month. Plaintiff Martels filed a reply to the intervention of Wyss in which he alleged that the land was sold for a…

1Opinion of the Court

Hart, J.,

(after stating the facts). It is contended by counsel for appellant that the act * approved May 31, 1911, fixing a uniform date for paying taxes without penalty, and providing for such penalty repeals sections 7083 and 7.084 of Kirby’s Digest. Sections one and tw.o of the Act of 1911 read as follows:

“Section 1. All taxes levied on real estate and personal property by the several county courts of the State, when assembled for the purpose of levying taxes, shall be deemed to be due and payable at any time from the first Monday in January to and including the 10th day of April in each…

2Cases cited5 opinions

  1. Coats v. HillSupreme Court of Arkansas · 1883
  2. Benton v. WillisSupreme Court of Arkansas · 1905
  3. Carpenter v. Little RockSupreme Court of Arkansas · 1911
  4. Blackwell v. StateSupreme Court of Arkansas · 1885
  5. Boles v. McNeilSupreme Court of Arkansas · 1899

3Cited by15 opinions

  1. Lybrand v. Wafford (1)Supreme Court of Arkansas · 1927
  2. Bank of Blytheville v. StateSupreme Court of Arkansas · 1921
  3. Mays v. Phillips CountySupreme Court of Arkansas · 1925
  4. Rural Special School District No. 30 v. Pine BluffSupreme Court of Arkansas · 1920
  5. Sanderson v. WilliamsSupreme Court of Arkansas · 1920

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