Woodward v. Campbell
Supreme Court of Arkansas
APPEAL from Pulaski Circuit Court, lion. J. W. Martin, Circuit Judge. Internal improvement lands are subject to taxation after entry. (Section 39%5 Gantt’s Digest.) The entry still stands, and the forfeitures are presumed to be valid. The assertion of the right to tax is an admission that the title is out of the State. The certificate demanded was absolutely necessary to enable appe’lants to redeem. They had no remedy except by mandamus.
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APPEAL from Pulaski Circuit Court, lion. J. W. Martin, Circuit Judge. Internal improvement lands are subject to taxation after entry. (Section 39%5 Gantt’s Digest.) The entry still stands, and the forfeitures are presumed to be valid. The assertion of the right to tax is an admission that the title is out of the State. The certificate demanded was absolutely necessary to enable appe’lants to redeem. They had no remedy except by mandamus. It was the “plain legal duty” of the Commissioner to issue the certificate. The certificates of entry were assignable. Section 3986 Gantt’s Digest. The…
1Opinion of the CourtSmith, J.
In 1878 Charles W. Tankersley purchased from the State several thousand acres of internal improvement lands, and made his note for the purchase-price. He afterwards transferred his certificates of purchase to T. B. Mills & Co., and they, on the third of July, 1875, paid to the Treasurer of the State, in levee bonds and coupons, the principal and interest of said notes. The lands were assessed for taxation in the years 1875 and 1876, and, the taxes not having been paid, were declared forfeited to the State. The over-due tax law of March 12,1881, amended March 22, 1881, gave to the owners of…
2Cases cited2 opinions
- The Floyd AcceptancesSupreme Court of the United States · 1869
- Rice v. NelsonSupreme Court of Iowa · 1869
3Cited by27 opinions
- Wallace v. HillSupreme Court of Arkansas · 1918
- Hord v. StateIndiana Supreme Court · 1907
- McConnell v. Arkansas Brick & Manufacturing Co.Supreme Court of Arkansas · 1902
- Arkansas State Highway Commission v. McNeilSupreme Court of Arkansas · 1953
- Board of Directors of St. Francis Levee District v. FlemingSupreme Court of Arkansas · 1910
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