Jackson v. Beatty

• Citation: 57 S.W. 799
• Parties: JACKSON, Collector, v. BEATTY.
• Decision Date: 09 June 1900
• Court: Supreme Court of Arkansas

57 S.W. 799

JACKSON, Collector, v. BEATTY.

Supreme Court of Arkansas.

June 9, 1900.

Appeal from circuit court, Carroll county, James M. Pittman, Judge.

Action by W. E. Beatty against J. H. Jackson, as collector of Carroll county, for a writ of mandamus to compel defendant to accept for county taxes a county warrant issued by the county court of Carroll county. From a judgment for plaintiff, defendant appeals. Affirmed.

Beatty sought by mandamus to compel Jackson, collector of Carroll county, to accept for county taxes the county warrant No. 267 for $75.35, issued by the county court of Carroll county in 1884. Jackson admitted that the taxes tendered by Beatty were correct; that he was collector; that Beatty offered to pay him his county tax with warrant no No. 267, and to remit the excess of the warrant above his taxes; that the warrant was legally issued to pay a debt allowed by the county court against the county; and he alleged that he refused to accept the warrant in payment of taxes by Beatty for the reason that on the 10th day of April, 1890, the county court of Carroll county, being in regular session, had made an order calling in for reissue and cancellation all the warrants outstanding, and that the holder of this warrant had failed to present the same for cancellation and reissue, and that same was, therefore, barred. The order of the county court was as follows:

"In the matter of calling in for reissue, cancellation, and classification the outstanding indebtedness of Carroll county. On this day the court took into consideration the calling in of the various warrants of said county, and the other floating indebtedness of said county, for the purpose of classifying, canceling and reissuing the same; and, the court being fully advised in the premises, it is therefore by the court ordered, considered, and adjudged that all persons holding any county warrants of the said county, of either the Eastern or Western districts of said county, issued prior to the 15th day of April, 1890, shall present the same to the court on or before the 12th day of July, 1890, for the purpose of having the same canceled, classified, and reissued according to law; and all warrants and other indebtedness not so presented shall be null and void, and the same shall be forever barred. It is therefore ordered that within ten days after the adjournment of this court that the clerk of court furnish to the sheriff of this county a true copy of this order, and that said sheriff proceed to notify the holders of said warrants and other indebtedness to present the same to this court as aforesaid in the manner prescribed by law."

A copy of this order was attached to the sheriff's return, which is as follows:

"I, Spencer J. Morris, sheriff of Carroll county, do hereby certify that I served the notice calling in the county warrants of Carroll county, Ark. (a copy of which order of said court is attached hereto), by posting up at each election precinct in each township in said county and at the court-house door in said county a true copy of said order of said county court, each one of which I put up more than thirty days before the 12th day of July, 1890, the time fixed in said order for calling in said warrants by the court; and I further certify that I caused a true copy of said order to be published in the Carroll County Progress and in the Daily Echo, two newspapers published in Carroll county, Ark., and each at the time before and since said publication of said order had a bona fide circulation in said county, all of which will fully appear from the affidavits of E. W. Carleton, editor of the Echo, and J. D. Hailey, editor of the Progress, attached hereto as part of my return herein. Witness my hand as such sheriff of Carroll county, Ark., this 7th day of July, 1890. Spencer J. Morris, Sheriff Carroll County, Arks."

Editors' affidavits of publication:

"I, E. W. Carleton, do solemnly swear that I am editor of the Echo, a weekly and daily newspaper published in Eureka Springs, Carroll county, Ark., and that said newspaper has a bona fide...