Knauff v. National Cooperage & Woodenware Co.
Supreme Court of Arkansas
Appeal from Prairie Chancery Court; John M. Elliott, Chancellor; STATRMRNT BY THR COURT. This suit was brought by appellant against appellee to quiet title to a certain tract of land in Prairie County.
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Appeal from Prairie Chancery Court; John M. Elliott, Chancellor; STATRMRNT BY THR COURT. This suit was brought by appellant against appellee to quiet title to a certain tract of land in Prairie County. The appellant set up a tax deed which was executed by the county clerk July I9> I9°5- The deed was given for lands that were sold for the nonpayment of the taxes for the year 1902. The appellant alleged that the appellee was setting up some claim or interest in the land, the nature and extent of which was unknown to appellant other than that it had paid the taxes thereon for the year 1904, 1905…
1Opinion of the Court
Wood, J.,
(after stating the facts). As correctly stated by counsel for appellant, the following rule may be deduced from our cases as to the payment of taxes: “If the taxpayer pays to the collector proper amount and appropriates the money paid to the land on which he desires to pay, and the collector applies it to the payment of taxes on other land, it is nevertheless an actual .payment; or if the taxpayer designates on what land he desires to pay and pays the amount asked by the collector, and the collector omits from the receipt any portion of the land on which the taxes are to be paid, it…
2Cases cited7 opinions
- Chapman & Dewey Land Co. v. BigelowSupreme Court of Arkansas · 1906
- Kelley v. Laconia Levee DistrictSupreme Court of Arkansas · 1905
- Mason v. GatesSupreme Court of Arkansas · 1907
- Scroggin v. RidlingSupreme Court of Arkansas · 1909
- Hickman v. KempnerSupreme Court of Arkansas · 1880
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Collins v. HeitmanSupreme Court of Arkansas · 1955
- Missouri Pacific Railroad v. ForemanSupreme Court of Arkansas · 1938
- York v. JamesWyoming Supreme Court · 1946
- Mixon v. BellSupreme Court of Arkansas · 1935
- Eickhoff v. ScottSupreme Court of Arkansas · 1918
9 more not listed; retrieve them via the Exa API.