Moore v. Turner
Supreme Court of Arkansas
APPEAL from Phillips Circuit Court. Hon. M. T. Sanders Circuit Judge. Tbe County Court had no jurisdiction to Ieyy the taxes because no legal assessment of lands had been made by the assessor, for: ' ' 1. He did not file in the clerk’s office his official oath required by law.; Sec. 20, Art. 19, Const. In addition to this.he is required to take the oath prescribed by Acts 1875, Sec. 6 p. 228. 2. He did not view each particular tract of land before valuing same. Gantt’s Dig.
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APPEAL from Phillips Circuit Court. Hon. M. T. Sanders Circuit Judge. Tbe County Court had no jurisdiction to Ieyy the taxes because no legal assessment of lands had been made by the assessor, for: ' ' 1. He did not file in the clerk’s office his official oath required by law.; Sec. 20, Art. 19, Const. In addition to this.he is required to take the oath prescribed by Acts 1875, Sec. 6 p. 228. 2. He did not view each particular tract of land before valuing same. Gantt’s Dig. Seo. 5117. 3. He did not return and file the assessment list of real property on or before the 3rd Monday in September.…
1Opinion of the Court
Eíkin, J.
At the May Term, 1883, of the Phillips Circuit Court, Thos. M. Jacks filed a petition for a writ of certiorari, against Turner as collector, and Jarmon as clerk of the County Court, showing that he was the owner of a large amount of real estate in the county, a list of which was exhibited as a part of the petition, with the valuation and total tax of each tract or lot extended in separate columns, lor the years 1881 and 1882. It is without authentication or file mark.
Further, that at the October Terms for the years 1881 and 1882, at the times fixed by law, for the purpose, the County…
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