Jackson v. Boyd & Goldenburg

• Decision Date: 29 April 1905
• Citation: 87 S.W. 126
• Parties: JACKSON et al. v. BOYD & GOLDENBURG.
• Court: Arkansas Supreme Court

87 S.W. 126

JACKSON et al. v. BOYD & GOLDENBURG.

Supreme Court of Arkansas.

April 29, 1905.

Appeal from Ashley Chancery Court; Marcus L. Hawkins, Chancellor.

Suit by W. S. Jackson and others against Boyd & Goldenburg. From a judgment for defendants, complainants appeal. Reversed.

W. S. Jackson, Sr., entered the lands in controversy, and died without disposing of them, leaving the appellants his heirs at law. They filed a complaint in Ashley chancery court, alleging that the appellees (defendants therein) had a title based on an "overdue tax" decree, which was void for reasons stated in the complaint. They further alleged that the lands were unoccupied, and in the actual possession of no one, and prayed that the amount of taxes, penalty, costs, and interest due the defendants be ascertained, and that they be permitted to pay the same and redeem the land, and the tax title be cancelled. The defendants answered, alleging the validity of the tax sale, and, in the alternative, alleging that the plaintiffs were barred by laches from maintaining the suit. The case was tried on the following agreed statement of facts: "It is agreed on the trial of the above-entitled cause the following facts may be taken as true: (1) That W. S. Jackson, Sr., the father of plaintiffs, entered the land described in the complaint, and never disposed of the same during his lifetime. That the plaintiffs are his children and heirs at law, and are entitled to the said land, unless they have lost their right to same by laches, limitation, or by valid tax forfeiture. (2) That said land, forfeited for the taxes of 1873, 1874, 1875, and 1876, was sold to the state of Arkansas for the nonpayment thereof at the tax sale of 1877, for taxes, penalty, and costs, amounting to $9.79. (3) That said land was forfeited to the state as aforesaid, and afterwards, to wit, on ____ day of ____, 1886, was sold in the overdue tax proceeding, by T. S. Stillwell, commissioner, to the defendants herein, for 15 cents per acre, making $15, which, with interest at 6 per cent. per annum to date, amounts to $35.28. That said commissioner executed and delivered his deed in pursuance of said sale, in due form of law. (4) That defendants have paid taxes on said land each and every year since their purchase at the overdue tax sale in 1886 for each year as follows: [Here follows amount paid each year.] Making the total of taxes, interest, and costs from the date of said sale at the overdue tax sale $66.83, which, added to the amount for which said land was sold at said overdue tax sale, makes the total amount due for said sale, and taxes and interest since paid, the sum of $102.11. (5) That said land has never been in the actual possession of any one, and is now wild, unimproved, and unoccupied. (6) It is agreed that the forfeiture of said land to the state above set forth is void, and that the sale of the same at the overdue tax sale was and is void. (7) That all the plaintiffs were of lawful age in 1878, and were all at that time residing in Ashley county, Arkansas, and have lived in said county ever since." The court found that the plaintiffs' claim was stale, barred by laches, and without equity, and decreed accordingly. The plaintiffs appealed.

Robert E. Craig, for appellants. Pugh & Wiley, for...