Wilson v. State
Supreme Court of Arkansas
APPEAL from St. Francis Circuit Court. H. N. Hutton, Special Judge. I. The words “in kind” used in the statute mean from each fund. Mansf. Dig., sec. 5749. Sec. 5851 was only-intended to apply to mistakes of fact, and not errors of law committed by courts; those can only be corrected by appeal. The question involved in 30 Ark., 306, was one of fact. 2. No time was given appellant to pay before the penalties were added. Mansf.
Read the full summary
APPEAL from St. Francis Circuit Court. H. N. Hutton, Special Judge. I. The words “in kind” used in the statute mean from each fund. Mansf. Dig., sec. 5749. Sec. 5851 was only-intended to apply to mistakes of fact, and not errors of law committed by courts; those can only be corrected by appeal. The question involved in 30 Ark., 306, was one of fact. 2. No time was given appellant to pay before the penalties were added. Mansf. Dig., secs. 5846, 5847, 5850. No proper notice was given. Sec. 5852, lb. No action having been taken at the time and place named, no appearance by appellant and no…
1Opinion of the CourtCockrill, C. J.
I. County Collectors: Rates of commission: Payable “ in kind.” A collector of revenue is entitled to receive as his commission 5 per cent, upon the first ten thousand dollars of the aggregate amount of taxes collected by him, three per cent, upon the next ten thousand and two per cent, upon the excess over twenty thousand dollars. Mansf. Dig., sec. 5749. The commission is payable as the statute expresses it, “in kind,” which means that it shall be paid in the same kind of funds that the collector has legally received in payment of the tax, thereby making each fund bear its proportion of the…
2Cited by2 opinions
- Fuller v. State ex rel. Craighead CountySupreme Court of Arkansas · 1914
- Road Improvement District No. 4 v. SmithSupreme Court of Arkansas · 1924