Tedford v. Emison

Decision Date12 January 1931
Docket Number81
Citation34 S.W.2d 214,182 Ark. 1054
PartiesTEDFORD v. EMISON
CourtArkansas Supreme Court

Appeal from Pulaski Chancery Court; Frank H. Dodge, Chancellor affirmed.

Decree affirmed.

John D Shackleford, for appellant.

Tom F Digby and Carmichael & Hendricks, for appellee.

OPINION

MEHAFFY, J.

Appellee, G. F. Emison, filed this suit against the appellant, W. L. Tedford, in the Pulaski Chancery Court to cancel a deed from the State of Arkansas to the appellant based on a tax forfeiture of 1924, under act 129 of the Acts of the General Assembly of 1929 to the east sixty feet of lot one in block twenty-five in North Argenta Addition to the city of North Little Rock, Pulaski County, Arkansas.

The appellee alleged that the deed was void because the act under which the State sold the land to appellant was unconstitutional, contrary to public policy, and creates unethical practices. He also alleged that the deed was void because the purchaser from the State could buy the land for less money than the owner could redeem for; that personal service of the intention to purchase the land should be made upon the owner unless he was a nonresident of the State; that the proceeding is an attempt to confiscate appellee's property without compensation. It was also alleged that the forfeiture and sale for the taxes of 1924 is void, and as such constitutes a cloud upon appellee's title. The prayer is that the deed should be canceled and held for naught. The appellant filed motion asking that appellee be required to deraign his title. The court overruled this motion, and the appellant filed answer denying that appellee was the owner of and in possession of the property. Appellant admitted that he had purchased the land under act 129 of the Acts of the General Assembly of 1929, but denied that his purchase was a cloud on appellee's title; denied that the act was unconstitutional, and denied that it was against public policy or had the effect of defeating the State of its taxes. Appellant denied that the service of the notice was insufficient, and denied that the forfeiture and sale was void, and asked that appellee's complaint be dismissed.

Parties entered into the following stipulation:

"1. That on the 3d day of June, 1929, the defendant, W. L. Tedford, paid to the State of Arkansas, to obtain its deed to the east sixty feet of lot one in block twenty-five, North Argenta Addition to the city of North Little Rock, Pulaski County, Arkansas, the sum of $ 30.26.

"2. That the defendant, W. L. Tedford (appellant), put a roof on the house situated on the above described property at a cost of $ 27.80.

"3. That the defendant, W. L. Tedford, has collected rent on said property from June 1, 1929, amounting to $ 97.50."

G. F. Emison testified in substance that he was the plaintiff and lived at 1509 Maple Street, North Little Rock, Arkansas; that he was the owner of the east sixty feet of lot 1 in block twenty-five, North Argenta, an addition to North Little Rock; that it was mortgaged to the Building & Loan Association; that he was a peace officer in North Little Rock and had been for two years--since the first of February, 1929; that he was a resident of North Little Rock in April, 1929; that the People's Savings Bank had no interest in the property in question in April, 1929; that he bought the property from the People's Bank September 12, 1922, paid for it in full and obtained a deed from the bank to the property.

The following was then introduced in evidence:

"NOTICE

"To G. F. Emison,

"People's Savings Bank.

(H. W. Trigg, Jr., Cashier, 4-26.)

"Please take notice that I intend to purchase the following described property from the Commissioner of State Lands, Highways and Improvements on or after thirty days from the date of service of this notice upon you, towit:

"East sixty feet of lot one in block twenty-five in North Argenta Addition to the city of North Little Rock, Pulaski County, Arkansas.

"W. L. Tedford, Proposed Purchaser.

"Filed: R. A. Cook, Sheriff and ex-Officio Collector of Taxes, Pulaski County, Arkansas, 4:45 P. M., April 25, 1929.

"State of Arkansas County of Pulaski

ss.

"I have this twenty-sixth day of April, 1929, duly served a true copy of the within notice on H. W. Trigg, Jr., cashier of the People's Savings Bank, the president being absent, in person in said county. I was unable to locate G. F. Emison in this county.

"R. A. Cook, Sheriff,

"By A. B. Simmons, Deputy Sheriff."

This witness testified on cross-examination that he bought the property in controversy from Mrs. Bates; that he bought the whole lot, which was in the building and loan; that he bought it in 1922 and soon after that put it in the Building & Loan Association. In 1924 or 1925 it was in the Argenta Building & Loan Association, and at that time his father and mother were looking after the property, which was occupied by a tenant. Witness was in Michigan; that property has always been tenant property, and he never lived on it himself; that it was supposed to be listed in his name for taxation, and if he had known that it was not paid on he would have paid it; that he paid the taxes for 1922 to the sheriff and collector, or that his father and mother did; that he has the tax receipts which he will exhibit, and that he did not know how he lost the sixty feet involved in this suit; that he thought that his father had the abstracts which he had made for the purpose of making a loan; that the lot may have been divided; that when he bought it in 1922 he bought the whole lot from Mrs. Bates; that he had a tenant on the property in April, 1929, and that the tenant still lives on the property and had for three or four years. Witness did not know whether the People's Bank paid any taxes or not. When he bought the property, it was assessed in the name of Mrs. Bates, or it might have been the People's Bank, and he had it changed to his own name. The tax receipts introduced show only the west 90 feet of the lot was being paid on. The taxes on the land in controversy, the east 60 feet, had not been paid on since 1922. Witness introduced the deed from the People's Savings Bank to appellee. He did not know the 60 feet in controversy was not included in his tax receipts. Taxes were paid by his agent as he was absent from Pulaski County for four years.

Luther Adams testified, in substance, that he was deputy county clerk of Pulaski County and had served as such for 15 years; that there had not been a list of delinquent lands posted in the county clerk's office for the last ten years; that the list had been in the office, but had not been posted up; that he means by posting that the list had never been tacked on the wall in the office; that the delinquent list is about 10 feet long and four feet wide and shows the land which is unredeemed for two years from the date of the sale; that the list is printed and kept in a roll and placed in the book rack; that the printed list usually comes from the printer in rolls and is then put in the book rack on the east wall of the clerk's office. The rack is open and under plain observation in plain view, and is referred to often. Witness said:

"We take it out of the rack and unroll it. The collector is supposed to post these lists in the different townships at the tax-paying places. We have no place on the walls to post the list."

Several years ago when Mr. Brodie was county clerk, a list was tacked up on one of the columns or posts in the vault. This list shows the unredeemed lands up to December 31st, showing what lands could be redeemed before the following June, and for the two years prior thereto.

Witness knows of no instance where the inquirer failed to ask some one in the office about the forfeited lands about which he was seeking information.

Attorney for appellee stated that the receipt shows this land was sold in 1923 for the taxes of 1922, and the tax receipt for 1924 shows payment only on the west 90 feet. There is nothing in the record to show when the 60 feet in controversy was forfeited to the State.

The chancery court found that appellee was the owner of the land in controversy and was in the actual possession thereof on the 3d or 4th of June, 1929; that he had no notice of the intention of defendant to buy the land from the State of Arkansas; that appellee was entitled to recover from appellant the rent on the property from June 1, 1929, to April 1, 1930; that the deed from the State to appellant should be canceled and held for naught; that appellant was not entitled to recover either the amount he paid to State or of the amount he paid for putting a roof on the house; that appellee should recover $ 97.50 rent and costs, and that appellee should have the right to redeem the property in question from the State.

The undisputed evidence in this case shows that appellee bought the land in controversy in 1922, paid for it, and received a deed. Taxes were paid on the property in 1922. The lot was evidently 150 feet wide. After 1922, for some reason, the taxes were paid on the west 90 feet and the east 60 feet was not paid on and was forfeited to the State for the taxes in 1924. The appellee himself was absent from the State, and his parents were looking after the property for him. When he left here, the property was occupied by tenants and at the time of the forfeiture and at the time of the purchase from the State by the appellant the appellee's tenants still occupied the property. Appellant undertook to comply with the act of 1929 by giving the notice required by that act. Notice was directed to the People's Savings Bank and to the appellee, G. F. Emison. Appellant must have ascertained that Emison was the owner or he would not have directed notice to him. The notice...

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