Sanderson v. Williams
Supreme Court of Arkansas
Appeal from Little River Circuit Court; James 8. Steel, Judge; Taking our statutes together (Kirby’s Digest, sections 3494-5, 7111, Acts 1903, page 51), the county should pay the fee.
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Appeal from Little River Circuit Court; James 8. Steel, Judge; Taking our statutes together (Kirby’s Digest, sections 3494-5, 7111, Acts 1903, page 51), the county should pay the fee. The general revenue act does not repeal the.acts of February 25 and December 13, 1875. The Legislature is presumed to have known of the prior statutes and to have enacted with reference thereto. 76 Ark. 446. Repeals by implication are not favored, and a later act will not repeal a former one unless repugnant or inconsistent. 123 Ark. 184; 101 Id. 443; 41 Id. 149; 45 Id. 90. Where there is a special act made to…
1Opinion of the CourtWood, J.
The question for decision in this case is, whether or not the fee of $1 allowed the county clerk under the revenue law for making a deed to the purchaser of lands forfeited and sold for delinquent taxes is required to be paid by the purchaser at such sale.
The determination of the question involves the construction of sections 3494, 3495 and 7111 of Kirby’s Digest, which are as follows:
“Section 3494. For services under the revenue laws, the county clerk shall receive for making a deed to the purchaser for lands sold at delinquent tax sales * * * $L”
‘ ‘ Section 3495. The fees provided for in…
2Cases cited4 opinions
- Bell v. StateSupreme Court of Arkansas · 1915
- Martels v. WyssSupreme Court of Arkansas · 1916
- St. Louis & San Francisco Railroad v. BowmanSupreme Court of Arkansas · 1905
- Campbell v. SamplesSupreme Court of Arkansas · 1909
3Cited by7 opinions
- Mays v. Phillips CountySupreme Court of Arkansas · 1925
- Massey v. State Use Prairie County.Supreme Court of Arkansas · 1925
- Standley v. County Board of EducationSupreme Court of Arkansas · 1925
- Helena v. RusswurmSupreme Court of Arkansas · 1934
- Houck v. StateSupreme Court of Arkansas · 1924
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