Payne v. Danley
Supreme Court of Arkansas
Appeal from the Circuit Court of Drew county in Chancery. That it is not legal to tax and sell an undivided interest in a tract of land. Such a sale is void. Digest 887, 888] 10 Ohio 433; 12 Serg. & Rawle 299; 9 Ham. 43; 12 S. & M. 498; 23 Miss. 122. Indefiniteness of description renders a sale for taxes void. 4 McLean 481; 13 How. 18. The law concerning tax sales must be strictly complied with.
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Appeal from the Circuit Court of Drew county in Chancery. That it is not legal to tax and sell an undivided interest in a tract of land. Such a sale is void. Digest 887, 888] 10 Ohio 433; 12 Serg. & Rawle 299; 9 Ham. 43; 12 S. & M. 498; 23 Miss. 122. Indefiniteness of description renders a sale for taxes void. 4 McLean 481; 13 How. 18. The law concerning tax sales must be strictly complied with. The tax deed is only prima facie evidence and may be overthrown. 15 Ark. 337. Payne had no right to appear or be heard in this case as to the undivided half in the lands; 1 Ark. Rep. 472; 3 Gilman…
1Opinion of the CourtJustice Scott
This was a proceeding on the chancery side of the Drew Circuit Court, for the confirmation to the complainant below, of title to a number of tracts of land specified in his petition, purchased by him at a sale by the Auditor in pursuance of the statute: the undivided half of the lands thus sold and purchased having been previously forfeited to the State for the nonpayment of taxes assessed upon them; and not having been redeemed within the time prescribed by law.
With the petition were filed the several Auditor’s deeds, and the publication prescribed by the statute, under which the proceeding…
2Cited by7 opinions
- Curtiss v. Inhabitants of SheffieldMassachusetts Supreme Judicial Court · 1913
- King v. BoothSupreme Court of Arkansas · 1910
- Patterson v. Gary Land Co.Indiana Court of Appeals · 1934
- McLaughlin v. MorrisSupreme Court of Arkansas · 1921
- Frellson v. GreenSupreme Court of Arkansas · 1858
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