Hornor v. Jarrett

• Decision Date: 27 February 1911
• Citation: 137 S.W. 820,99 Ark. 154
• Parties: HORNOR v. JARRETT
• Court: Arkansas Supreme Court

137 S.W. 820

99 Ark. 154

HORNOR v. JARRETT

Supreme Court of Arkansas

February 27, 1911

Appeal from Lee Chancery Court; Edward D. Robertson, Chancellor reversed.

STATEMENT BY THE COURT.

Appellant brought suit to quiet his title to the southwest quarter and east half of northeast quarter of section 33, and the southeast quarter of section 35, township 1 north, range 1 east, in Lee County, and to cancel certain tax deeds of appellees as a cloud upon his title. He alleged that he was the owner of the lands; that they had been granted to the State of Arkansas by the United States as swamp lands under the act of Congress of September 28, 1850, and granted by the State to different individuals, naming them; that they were sold for taxes in 1878 to the State, and duly certified as forfeited lands to the State in 1880; that they were sold and conveyed by the State in 1882 to T. C. Hicks; that he died intestate, and said lands were sold by his administrator John I. Moore, by order of the probate court of Phillips County, for the purpose of paying the debt of the estate that he became the purchaser at said sale; that same was duly reported, approved and confirmed by said court, and the lands conveyed to him by said administrator on January 27, 1891 that he has paid all taxes assessed against said lands since the date of said sale and deed executed thereunder; that on June 12, 1899, the collector of Lee County sold to defendant J. R. Jarrett for the taxes of 1898 the following described land, to-wit: "Res. east half northeast quarter 33, 1 north, 1 east, 30 acres," and that the clerk of Lee County on August 22, 1903, issued to said J. R. Jarrett a tax deed therefor; that on June 12, 1899, said Jarrett purchased at tax sale "the northeast corner east half northeast quarter 33, 1 north, 1 east, 50 acres, and same was conveyed to him by tax deed on August 22, 1903; that on the same date (June 12, 1899) said Jarrett purchased at said tax sale the following lands, to-wit, "Northeast corner southwest quarter, 33, 1 north, 1 east, 60 acres, which was conveyed to him by tax deed on August 22, 1903; that on June 12, 1899 Mrs. L. Shaul and Mrs. D. Plummer purchased at said tax sale the following lands, to-wit: "Res. southwest quarter 33, 1 north 1 east, 100 acres," and same was conveyed to them by tax deed June 18, 1901; that on April 10, 1899, plaintiff paid the taxes for 1898 on the southwest quarter, 33, 1 north, 1 east, and east half northeast quarter, 33, 1 north, 1 east, to the collector of Lee County, and took his official receipt therefor, which was filed as an exhibit. Alleged further that said J. R. Jarrett on December 23, 1903, procured a decree of the Lee Chancery Court confirming said tax sales made to him; that said decree could not cure the defects in said sales; and specifically charged and alleged that the decree was procured by fraud practiced on the court and entered by mistake; that the court was without jurisdiction to hear and determine said cause for the reason that the tax receipts filed in the proceedings showed that plaintiff, and not J. R. Jarrett, had paid the taxes for the three years immediately preceding the filing of the application to confirm the tax sales. Alleged further that the tax sales were void for the reason that he had paid the taxes for the year for which they were sold prior to the sale, and that no taxes were owing on said lands when sold; that he had no actual notice of the application to confirm the tax sales, and could not be charged with notice because of the defective description of the lands; that he has a meritorious defense to said action to confirm; that the collector sold at tax sale to J. R. Jarrett in June, 1901, southeast quarter 35, 1 north 1 east, 160 acres, for taxes of 1900, and same was conveyed to him by tax deed on 10th of May, 1905; that said sale was void because the assessor failed to make affidavit to the assessment roll, as the law required, and because the collector failed to authenticate and file in the county clerk's office before the second Monday in May, 1901, the delinquent list of lands or at all; alleged that all said lands are wild and unimproved and not in the actual possession of any one; tendered taxes paid by defendants, and prayed that the confirmation decree be reversed and vacated, that the tax sales and deeds be canceled and set aside as a cloud on his title, etc.

J. R. Jarrett answered, denying that plaintiff was the owner of the land, and that it was forfeited and sold to the State of Arkansas for taxes on June 10, 1878, as alleged, and stated that said pretended sale was void, setting out the reasons therefor; denied that they were purchased by T. C. Hicks from the State as alleged and sold by his administrator under order of the probate court of Phillips County to plaintiff; admits the purchase of the southwest quarter of section 33 in township 1 north, range 1 east, at the tax sale on the 12th day of June, 1899, and denies that said sale was void; admits the purchase of the other lands as described at the tax sales, and as alleged in the complaint; admits the purchase by him at the tax sale on June 10, 1901, of the southeast quarter of section 35, in said township and range, and the conveyance thereof by the tax deed, and denies that the sale was void; admits the lands as described in the complaint were confirmed to him on December 23, 1903, in the chancery court of Lee County, and denied that the confirmation, decree was obtained fraudulently, and that plaintiff paid the taxes for the year 1898 upon the said lands as claimed.

The defendants, Mrs. L. Shaul and Mrs. D. Plummer, filed separate answers, and denied that appellee was owner of the southwest quarter of section 33, township 1 north, range 1 east; that T. C. Hicks ever owned said lands; that the same were forfeited to the State for taxes on June 10, 1878; alleged that said forfeiture and sales to the State were void, setting out the reasons; admitted the purchase of the lands at the tax sale June 12, 1899, by the collector and conveyance to them by tax deed of the lands first described in the complaint; denied that said sale was illegal and void, that the description of the land was insufficient, and that plaintiff had paid taxes on the land for the year for which they were sold.

The tax deeds of all the parties to the lands were exhibited and introduced in evidence, and receipts, and also the records showing the taxes paid for certain years, and the State's deeds conveying the lands to T. C. Hicks, and the orders of sale of same by the probate court for the payment of his debts, and the deed of his administrator conveying them to appellant, and also the decree of confirmation of tax titles of Jarrett by the Lee Chancery Court.

The testimony shows that these lands were patented by the Government to the State; that they were deeded and conveyed by the State to the persons as alleged in the complaint; that they were forfeited to the State in 1878 for taxes, and thereafter by the State's tax deed, regularly conveyed to T. C. Hicks; that he died intestate, and John I. Moore was appointed his administrator; that the lands were sold by order of the probate court, and purchased by appellant at such sale and conveyed to him by the administrator of said Hicks's estate, on the 27th day of January, 1891; that the lands were advertised and sold for taxes in June, 1899, described as follows: "Res. east half, northeast quarter, section 33, township 1 north, range 1 east, 30 acres," "The northeast corner east ball northeast quarter, section 33; township 1 north, range 1 east, 50 acres," "Northeast corner southwest quarter, section 33, township 1 north, range 1 east, 60 acres," and purchased by J. R. Jarrett; that the same were conveyed to him by separate tax deeds on August 22, 1903, in which the lands were described:

"Residue of east half of northeast quarter, section thirty-three in township one north and range one east, containing 30 acres."

"Northeast corner, east half of northeast quarter, section thirty-three in township one north, range one east, and containing in the aggregate 50 acres."

"The northeast corner of the southwest quarter of section thirty-three in township one north and range one east, and containing 60 acres."

That at said tax sale in 1899, Mrs. L. Shaul and Mrs. D. Plummer purchased lands advertised and sold, described as follows:

"The residue southwest quarter, section 33, township 1 north, range 1 east 100 acres," and the same were conveyed to them on June 18, 1901, by tax deed, in which they were described:

"The residue of southwest quarter of section 33 in township 1 north and range 1 east and containing 100 acres."

The lands are described in the decree confirming the tax sales to J. R. Jarrett as follows:

"That at a sale made by the sheriff of Lee County, June 12, 1899, for delinquent taxes for 1899, that part of the northwest quarter of section 33, township 1 north, range 1 east, 125 acres, was sold to J. R. Jarrett, and, not having been redeemed within the time prescribed by law, the clerk executed to him a tax deed therefor, dated August 22, 1903. Also at the same sale northeast corner of east half of northeast quarter of section 33, township 1 north, range 1 east, 50 acres and residue of east half of northeast quarter of section 33, in township 1 north, range 1 east, 30 acres, and northeast corner of southwest quarter, section 33, township 1 north, range 1 east, 60 acres. The said sales not having been redeemed within the time prescribed by law, the clerk issued tax deeds therefor, dated August 22, 1903."

Said J R. Jarrett, at the tax sale on June 10, 1901, in Lee County, purchased the southeast quarter of section 35, township north, range 1 east, 160...