Davies v. Holland
Supreme Court of Arkansas
APPEAL from Chicot Circuit Court. Hon. T. F. Sorrells, Circuit Judge, It was essential to the validity of the proceedings of the school meeting that notice of the time and place of the meeting should have been given by the sheriff as provided by the Act December 1, 1875. Acts 1875, p. 43; Hodgkin v. Fry, •33 Ark., 716. Notices required in relation to steps to be taken in assessing and levying taxes must be strictly complied with.
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APPEAL from Chicot Circuit Court. Hon. T. F. Sorrells, Circuit Judge, It was essential to the validity of the proceedings of the school meeting that notice of the time and place of the meeting should have been given by the sheriff as provided by the Act December 1, 1875. Acts 1875, p. 43; Hodgkin v. Fry, •33 Ark., 716. Notices required in relation to steps to be taken in assessing and levying taxes must be strictly complied with. Cooley on Taxation, pp. 218 and 335. Every essential proceeding in the course of a levy of taxes must appear in some written or permanent form in the records of the…
1Opinion of the CourtCockrill, C. J.
This is a continuation of the case reported in 36 Ark., 446. It is an effort to restrain the collection of a school tax. After the cause was remanded, Davis amended his complaint by inserting an allegation to the effect that the sheriff did not give notice of the time and place of holding the annual meeting at which the tax was voted. A demurrer to the complaint was sustained and the suit dismissed.
The school directors gave notice of the time and place of holding the meeting, and the sole question now presented is, whether an additional notice by the sheriff was necessary.
The act of December,…
2Cases cited1 opinion
- Bartlet v. KingMassachusetts Supreme Judicial Court · 1815
3Cited by3 opinions
- Western Union Telegraph Co. v. StateSupreme Court of Arkansas · 1907
- St. Louis & San Francisco Railroad v. BowmanSupreme Court of Arkansas · 1905
- Milwee v. Board of DirectorsSupreme Court of Arkansas · 1912