Watson v. Campbell
Supreme Court of Arkansas
Appeal from Woodruff Circuit Court in Chancery. The assessor filed his assessment list on the 20th of June, 1883, when it should have been filed by the first Monday in June. Mans. Dig. sec. 5676. The assessment list was not returned until June 20, 1883. The law required it to be returned on or before the first Monday in June.
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Appeal from Woodruff Circuit Court in Chancery. The assessor filed his assessment list on the 20th of June, 1883, when it should have been filed by the first Monday in June. Mans. Dig. sec. 5676. The assessment list was not returned until June 20, 1883. The law required it to be returned on or before the first Monday in June. This was a mere duty imposed on the assessor by law, the non-observance of which did not deprive the owner of any right, and he cannot complain. 46 Ark. 96. Such irregularities are cured by statute. Mansf. Dig. sec. 5791.
1Opinion of the CourtHughes, J.
This is a suit brought by the appellee to recover possession of land upon a deed made to the appellee by the Commissioner of State Hands, dated January 24, 1888. The cause was transferred to equity. The appellant answered and attacked the deed of the appellee, which was founded upon the forfeiture of the land to the State for the non-payment of taxes due thereon for the taxes of 1884.
By act of March 5, 1885, the payment of taxes for the year 1884 had been extended. The forfeiture was made therefore upon the assessment for 1883, which was returned to the clerk’s office and filed on the 20th of…
2Cited by1 opinion
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