Board Commissioners Street Improvement District No. 2 v. Delinquent Lands

. Griffin Smith, C. J.

Street Improvement District No. 2 of Nashville, Arkansas, prosecutes this appeal from that part of a decree of the chancery court denying appellant district’s, right to retain five per cent, charges paid by ten owners of property whose annual installments of betterments were delinquent. The aggregate of' such items, including the statutory penalty of ten per cent., was $513.22. Five per cent, of this sum. would be $25.66. Before final decree was rendered these taxpayers paid the several amounts with which they stood charged. In the decree the chancellor said:

“Certain…