Arkansas Reports; Cases Determined in the Supreme Court of Arkansas Volume 28

Arkansas Reports; Cases Determined in the Supreme Court of Arkansas Volume 28

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1876 edition. Excerpt: ...appealed. This sale took place in 1869, and the redemp tion in 1870. The revenue law of 1869, for the redemption of lands sold for taxes, prescribes that the owner may, at any time within two years, redeem the same upon payment of one hundred per centum penalty. The revenue law of 1868 provkles for such redemptions within one year by paying twenty-five per centum penalty. The levy of the taxes for which the land was sold was made pursuant to the law of 1868, and the act of 1869, section 159, provides " That an act to assess and collect taxes and for other purposes, approved July 23, 1868, and all acts supplemental thereto, are hereby repealed, but shall remain in full force and effect for the purpose of making the collection of taxes for the year 1868. The collection of the tax therefore, by a sale of the land, was made under the law of 1868. If in force for the purpose of collection, it is in force for the purpose of redemption from sale, and as the appellee applied within one year to redeem his lots, he is entitled to do so by paying the penalty imposed by law. The judgment is in all things affirmed. 1 20 Courrrv Counrs: Authority of as to collect0r's bond. Where a shcrifl presented his bond as collector to the county court for approval, and the bond was refused on the ground that the same was not presented within the time specified by the statute, and the court appointed another person as collector: On mandamus to compel the county court to pass upon the bond: Held, 1. That all the sheriff was bound to do was to present his commission as sherifl to the county court to satisfy its members that he was er-oflicio entitled to the ofiice of collector; that the sole duty of the county court was to pass upon the sufficiency of the...
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Product details

  • Paperback | 184 pages
  • 189 x 246 x 10mm | 340g
  • United States
  • English
  • black & white illustrations
  • 1236744993
  • 9781236744999