Garland County v. Gaines
Supreme Court of Arkansas
APPEAL from Garland Circuit Court. Hon. J. B. Wood, Judge. Appellee was barred by the statute of limitations under Sec. ppj8, Mansf.
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APPEAL from Garland Circuit Court. Hon. J. B. Wood, Judge. Appellee was barred by the statute of limitations under Sec. ppj8, Mansf. Dig., the last payment of these taxes being on the 10th day of April, 1876, and the suit not commenced until 8th October, 1879. If these taxes were erroneously paid as alleged, the amount paid could at best only amount to a liability against the appellant; and to recover the same back, under Section 4438, the action must be for money had and received. Sec. 3583, lb., provides for the recovery of taxes paid on property “erroneously assessed,” and it is only by…
1Opinion of the CourtSmith, J.
The heirs of Ludovicus Belding, four in number, applied to the Garland county court to refund certain taxes which, it was claimed, had been erroneously paid upon a tract of land, of which they had supposed themselves to be. the owners, but which was afterwards discovered to be the property of the United States. The taxes were paid in the years 1874, 1875 and 1876, the last payment being made April 10, 1876.
The petition alleged that Maria Gaines was at the time the cause of action accrued, and still is, the wife of William H. Gaines.
The county court rejected the claim and the petitioners…
2Cases cited4 opinions
- Kibbe v. DITTOSupreme Court of the United States · 1877
- Pope v. HooperNebraska Supreme Court · 1877
- Ball v. BullardNew York Supreme Court · 1868
- Cameron v. SmithCalifornia Supreme Court · 1875
3Cited by8 opinions
- Michigan Sanitarium & Benevolent Ass'n v. City of Battle CreekMichigan Supreme Court · 1904
- Percy v. CockrillCourt of Appeals for the Eighth Circuit · 1893
- Holloway v. EagleSupreme Court of Arkansas · 1918
- St. Louis & S. F. R. Co. v. FoltzU.S. Circuit Court for the District of Western Arkansas · 1892
- Brake v. SidesSupreme Court of Arkansas · 1910
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