Crowell v. Barham
Supreme Court of Arkansas
Appeal from Lafayette Circuit Court. William S. Bakin, Special Judge. Replevin by C. T. Crowell against C. H. Barliam. Defendant claimed the property by virtue of a purchase at tax sale.
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Appeal from Lafayette Circuit Court. William S. Bakin, Special Judge. Replevin by C. T. Crowell against C. H. Barliam. Defendant claimed the property by virtue of a purchase at tax sale. It was in evidence that the property originally belonged to plaintiff ; that the sheriff of the county was acting as ex officio collector of taxes; and that a deputy sheriff, who had never been appointed deputy collector, undertook to act as such, and returned the property as delinquent, advertised it, and conducted the tax sale, in the absence of the collector. Judg-ment was for defendant, from which…
1Opinion of the CourtCockrill, C. J.
1. When the collector of the revenue or his authorized deputy distrains personal erty for payment of taxes, under an apparently warrant, the person chargeable with the payment of the taxes cannot sue out an order in replevin against him for the possession of the property. The law does not tolerate such interference with the collection of the revenue. That is the policy of our statute which demands, as a prerequisite of an order of delivery, an affidavit that the property ‘ ‘ has not been taken for a tax or fine against the plaintiff.” Mansf. Dig., sec. 5572; Cooley on Taxation, 818; 2 Desty…
2Cases cited5 opinions
- McCabeSupreme Court of Arkansas · 1878
- Power v. KindschiWisconsin Supreme Court · 1883
- People v. OttoCalifornia Supreme Court · 1888
- Heagle v. WheelandIllinois Supreme Court · 1872
- Webster v. SmithSupreme Court of Missouri · 1883
3Cited by15 opinions
- Special School District of Fort Smith 100 v. Sebastian CountySupreme Court of Arkansas · 1982
- Perham v. PutnamMontana Supreme Court · 1928
- Quertermous v. WallsSupreme Court of Arkansas · 1902
- Leonard v. LutherSupreme Court of Arkansas · 1932
- State Use Union County v. Harman.Supreme Court of Arkansas · 1935
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