Jackson v. Beatty

• Decision Date: 09 June 1900
• Citation: 57 S.W. 799,68 Ark. 269
• Parties: JACKSON v. BEATTY
• Court: Arkansas Supreme Court

57 S.W. 799

68 Ark. 269

JACKSON v. BEATTY

Supreme Court of Arkansas

June 9, 1900

Appeal from Carroll Circuit Court, Eastern District, JAS. M PITTMAN, Judge.

STATEMENT BY THE COURT.

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 1894.

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. 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 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 the 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, cancelling 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 the clerk of the 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 the 7th day of July, 1890.Spencer J. Morris,Sheriff Carroll County, Ark."

Editors' affidavits of publication:

"I E. W. Carleton, do solemly swear that I am the editor of the Echo, a weekly and daily newspaper published in Eurcka Springs, Carroll County, Ark., and that said newspaper has a bona fide circulation in Carroll county, Ark., and that said paper did have a bona fide circulation in said Carroll county for more than thirty days prior to the first publication of the notice hereto affixed, and that said paper had a bona fide circulation during the time of the publication of the notice hereto annexed, and that the notice hereto annexed was published in said daily Echo for two weeks in succession, the last insertion of which was more than thirty days before the 12th day of July, 1890; the first of said publications being on the 10th day of May, 1890, and the last of which was on the 5th day of July, 1890.E. W. Carleton, Editor Echo.Subscribed and sworn to before me this 5th day of July, 1890.John H. Childs, Notary Public, Carroll county, Ark."

"I, J. D. Hailey, do solemnly swear that I am the editor of the Carroll Progress, a weekly newspaper published in Berryville, Carroll county, Ark., and that said newspaper had a bona fide circulation in Carroll county, Ark., and that said paper did have a bona fide circulation in Carroll county for more than thirty days prior to the first publication of the notice hereto annexed, and that said paper had a bona fide circulation during the time of the publication of the notice hereto annexed, and that the notice hereto annexed was published in said weekly Progress for two weeks in succession, the last insertion of which was more than thirty days before the 12th day of July, 1890, the first of said publication being on the 23d day of April, 1890, and the last of which was on the 5th day of July, 1890.J. D. Hailey.Subscribed and sworn to before me this 7th day of July, 1890.Len Nunnally, Clerk."

Judgment affirmed.

G. J. Crump and Watkins & Walker, for appellant.

The proof of publication is sufficient.Gould'sDig., § 59;Cf.Mansf.Dig., § 1148;Sand. &H. Dig., § 1104.See also Sand,. & H. Dig., § 4356.The latter section does not repeal the former.60 Ark. 61.Section 1104supra, governs this case.48 Ark. 246;37 Ark. 659.The county courts have no exclusive...