McLeod, Comm. of Revenues v. Mabry

This is a certiorari proceeding, instituted in this court, in which we are asked by the Commissioner of Revenues for the state of Arkansas to annul a judgment rendered by the circuit court of Stone county, Arkansas, by which an execution -issued by the clerk of that court against respondent, H. S. Mabry, was quashed.

The Commissioner of Revenues, claiming that respondent had failed to pay severance tax in the amount of $250.98, issued a “certificate of indebtedness,” which the clerk of the circuit court of Stone county was directed to record as a judgment of the circuit court, in accordance…