Neal v. Andrews
Supreme Court of Arkansas
APPEALS from Cleburne Circuit Court. J. W. Martin, Judge. 1. No deed was ever made by the commissioner to the State. 2. The sale was never confirmed by the court. 3. The “overdue tax” law is unconstitutional. 4. The State acquired no interest or title by the overdue tax sale, no taxes being due; but if she did, having sold the land prior thereto, any subsequent title would inure to the benefit of her former grantee.
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APPEALS from Cleburne Circuit Court. J. W. Martin, Judge. 1. No deed was ever made by the commissioner to the State. 2. The sale was never confirmed by the court. 3. The “overdue tax” law is unconstitutional. 4. The State acquired no interest or title by the overdue tax sale, no taxes being due; but if she did, having sold the land prior thereto, any subsequent title would inure to the benefit of her former grantee. In Greer v. Case we have argued most of the points involved. 49 Ark., 336, and 50 Ark., 188, are conclusive. The sale to the State needed no report to, nor confirmation by the…
1Opinion of the CourtHughes, J.
In these cases the appellees brought suits in ejectment to recover lands described in their respective complaints, and relied for title upon deeds to themselves made by the state land commissioner upon forfeitures of ■the lands to the State under the overdue tax act, approved March 12, 1881. The answers to the complaints admitted the sales under the overdue tax act, and averred that no ■title passed to the State thereunder, because there was no ■confirmation of the sales by the chancery court under decree of which they were made, and urged other grounds against ■the legality and validity of…
2Cited by4 opinions
- Allen v. PhillipsSupreme Court of Arkansas · 1908
- Cooper v. RyanSupreme Court of Arkansas · 1904
- Indiana & Arkansas Lumber & Mfg. Co. v. MilburnCourt of Appeals for the Eighth Circuit · 1908
- Neal v. WidemanSupreme Court of Arkansas · 1894