Saunders v. Erwin
Supreme Court of Arkansas
APPEAL from Prairie Circuit Court. M.-T. Sanders, Ju,dge. 1. The assessment list of 1882 is discredited by alterations which would throw the burden of proof upon those who claimed the benefit of it to explain these charges. 30 Ark., 283; Abbott Trial Ev., 4g; id.,p. 338. An assessment book, where fraud appears, should be excluded in toto.
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APPEAL from Prairie Circuit Court. M.-T. Sanders, Ju,dge. 1. The assessment list of 1882 is discredited by alterations which would throw the burden of proof upon those who claimed the benefit of it to explain these charges. 30 Ark., 283; Abbott Trial Ev., 4g; id.,p. 338. An assessment book, where fraud appears, should be excluded in toto. Patton v. Coates, 41 Ark., 111; Brightly Lead Cas. on Elec., 4g3; notes to id., 301. 2. There was no law prior to 1883, and subsequent to the adoption of the Constitution of 1874, which authorized the Assessor to return any list of poll-tax as such, and sec.…
1Opinion of the CourtBattle, J.
At the July term, 1882, of the County Court of Prairie county, many citizens filed a petition asking that an election be ordered to determine whether the county seat of that county should be moved from Des Arc to Hazen or not. At the October term following other petitions to the same effect were filed. These petitions not being deemed sufficient others were filed at a subsequent term, and the election was ordered to be held on the 15th of February, 1883. In the meantime, on the 18th of September, 1882, the personal assessment list of the county for 1882 was filed. The election was held on the…
2Cited by3 opinions
- Velvin v. KentSupreme Court of Arkansas · 1939
- Dunn v. LottSupreme Court of Arkansas · 1899
- Velvin v. KentSupreme Court of Arkansas · 1939