Winn v. Whitehouse
Supreme Court of Arkansas
Appeal from Washington Circuit Court; I. S. Maples, Judge; If property of the State is erroneously assessed to an individual and sold for his delinquent taxes, the conveyance will neither pass title nor affect the rights of the State.
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Appeal from Washington Circuit Court; I. S. Maples, Judge; If property of the State is erroneously assessed to an individual and sold for his delinquent taxes, the conveyance will neither pass title nor affect the rights of the State. Black on Tax Titles, 54. A forfeiture of State land for taxes is void, and one holding a donation deed based thereon acquires no title. 75 Ark. 146. And a person afterwards entering the land need not tender the purchaser at the tax sale the money paid and value of improvements made by him before suing for the land. 31 Ark. 279. The State is not bound by the…
1Opinion of the CourtWood, J.
The appellee is in possession of a tract of land in Washington County, Arkansas, under a donation deed executed to him by the Commissioner of State Bands, March 5, 1903. Appellants seek to eject appellee under a deed executed by the State Band Commissioner, October 6, 1906, to the lands in controversy as “internal improvement land.” Section 4820 of Kirby’s Digest provides:
“The deeds of the commissioner shall be conclusive evidence in all courts of a good and valid title to the donee, his heirs and assigns, and shall be evidence that the land has been regularly forfeited by the original owner,…
2Cases cited2 opinions
- Allen v. PhillipsSupreme Court of Arkansas · 1908
- Beardsley v. HillSupreme Court of Arkansas · 1905
3Cited by3 opinions
- Wallace v. HillSupreme Court of Arkansas · 1918
- Knight v. RogersSupreme Court of Arkansas · 1941
- Haynes v. ClarkSupreme Court of Arkansas · 1938