Bridewell v. Morton
Supreme Court of Arkansas
APPEAL from Cleburne Circuit Court. Hon. F. T. Vaughan, Circuit Judge.' First — The court of chancery had jurisdiction, and once having taken jurisdiction, will retain it and enjoin the sale of personal property. 30 Ark., 138; Mansfield’s Digest, sec. 3731; 34 Ark., 603; 39 Ark., 413; 38 ib., 371; 98 111., 305; 105 ib., 334; 4? Conn., 394• Second — No lien is given by the‘statute on particular articles for the specific tax on such article.
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APPEAL from Cleburne Circuit Court. Hon. F. T. Vaughan, Circuit Judge.' First — The court of chancery had jurisdiction, and once having taken jurisdiction, will retain it and enjoin the sale of personal property. 30 Ark., 138; Mansfield’s Digest, sec. 3731; 34 Ark., 603; 39 Ark., 413; 38 ib., 371; 98 111., 305; 105 ib., 334; 4? Conn., 394• Second — No lien is given by the‘statute on particular articles for the specific tax on such article. The statute is ■silent on the subject. See. 5713, Mansfield’s Digest. No lien can exist for the payment of taxes unless expressly given by statute, and…
1Opinion of the CourtCockrill, C. J.
The appellant sought to restrain the collector of taxes for Cleburne county from selling a portable engine, boiler and saw mill, which had been seized for •overdue taxes. It is alleged in his complaint that this property was listed for taxation in the years 1882 and 1883 as personal property by one Smith, who was then the owner of it; that some time in the year 1883, Smith, who had not paid the taxes charged upon his personal property, sold the mill, engine and boiler to a firm of merchants, from whom the appellant purchased without knowledge of the fact that Smith’s taxes were .unpaid; that…
2Cases cited4 opinions
- State ex rel. Phillips v. RowseSupreme Court of Missouri · 1872
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- Advance Thresher Co. v. BeckNorth Dakota Supreme Court · 1910
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