Boles v. McNeil
Supreme Court of Arkansas
Appeal from Benton Circuit Court. Edward S. McDaniel, Judge. The description of the land was sufficient. Cooley, Taxation, 407; 64 Ark. 580; 81 Ind. 180; 78 111. 570. The collector had the discretionary power of filing the delinquent list at any time after April 10, and before the second Monday in May. Sand. & H. Dig. §§ 6574 and 6603. The word “by,” as used in the statute, means “before.” Webst. Diet.; 5 Am. & Eng. Enc.
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Appeal from Benton Circuit Court. Edward S. McDaniel, Judge. The description of the land was sufficient. Cooley, Taxation, 407; 64 Ark. 580; 81 Ind. 180; 78 111. 570. The collector had the discretionary power of filing the delinquent list at any time after April 10, and before the second Monday in May. Sand. & H. Dig. §§ 6574 and 6603. The word “by,” as used in the statute, means “before.” Webst. Diet.; 5 Am. & Eng. Enc. Law (2 Ed.), 82. The use of the word “until” in section 5731 Mansf. Dig. was a clerical error, and one which this court can correct. 34 Ark. 263; 35 Ark. 56. A description…
1Opinion of the CourtBattle, J.
The subject-matter in controversy in this action is the east half of the southeast quarter of section twelve in township twenty north, and in range thirty-two west, and fractional southwest quarter of the southwest quarter of section seven in township twenty north and in range thirty-one west. Appellee deraigned title to the same from the United States, and the appellant claimed under a purchase at a tax sale. The circuit court held that the tax sale was invalid, and rendered judgment in favor of the appellee against the appellant for the possession of the land.
The court found that the sale…
2Cited by5 opinions
- Martels v. WyssSupreme Court of Arkansas · 1916
- Hagerman v. ThompsonWyoming Supreme Court · 1951
- Little Rock & Fort Smith Railway Co. v. EvinsSupreme Court of Arkansas · 1905
- Langley v. ReamesSupreme Court of Arkansas · 1946
- Opinion No., Arkansas Attorney General Reports1989