{
  "id": 1561060,
  "name": "Hewett v. Ozark White Lime Company",
  "name_abbreviation": "Hewett v. Ozark White Lime Co.",
  "decision_date": "1915-11-08",
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  "last_updated": "2023-07-14T19:47:48.789730+00:00",
  "provenance": {
    "date_added": "2019-08-29",
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  "casebody": {
    "judges": [],
    "parties": [
      "Hewett v. Ozark White Lime Company."
    ],
    "opinions": [
      {
        "text": "McCulloch, 'C. J.\nThis is an action in the Chancery court to cancel a tax deed under which appellant claims title to the land in controversy, which is described in the tax proceedings and in appellant\u2019s deed as \u201cW. pt. S. E. S. E. 20-20-33, 7-60 acres.\u201d The assessment was in the name of \u201cunknown\u201d owner. Appellee was the owner of 'the land, and the only question involved is as to the validity of the tax sale, which is attacked on the ground that the description is insufficient, 'and also because the clerk of the county court failed to make a certificate on the record of the delinquent list, as required by the provisions of section 7086 of Kirby\u2019s Digest, \u201cstating in what newspaper said 'list was published, \u2018and the date of publication, and for what length of time the same was published before the second Monday in June then next ensuing. \u2019 \u2019\nThe tax sale was void upon both of the grounds of attack, and the Chancery court was correct in cancel-ling it. The description of the land is identical with the description in Schattler v. Cassinelli, 56 Ark. 172, where this court held that the defective description invalidated the sale. This court has repeatedly held that the failure of the clerk to make the certificate provided for in section 7086 of Kirby\u2019s Digest is fatal to the validity of the tax sale. Martin v. Allard, 55 Ark. 218; Hunt v. Gardner, 74 Ark. 583.\nAppellant relies upon section 7114 of Kirby\u2019s Digest, which provides that \u2018\u00a3 actions to test the validity of any proceeding in the appraisement, assessment or levying of taxes upon 'any land or lot, or part thereof, and 'all proceedings whereby is sought to be shown any irregularity of 'any officer, or defect or neglect thereof, having any duty to perform, * * * in the assessment, appraisement, levying of taxes or in the sale of lands or lots delinquent for taxes, * * * shall be commenced within two years from the date of \u00a1sale, \u00a1and not afterwards.\u201d\n\u201cIt has been held that that section does not apply to jurisdictional matters or vital defects in the proceedings relating to a tax .sale, but only to irregularities. Radcliffe v. Scruggs, 46 Ark. 96; Taylor v. Van Meter, 53 Ark. 204; Townsend v. Martin, 55 Ark. 192. In the case last cited above, the court held that that statute had no reference to a defect in the publication of notice. In \u00a1subsequent, cases the \u00a1court has \u00a1construed the statute requiring the clerk to \u00a1make certificate of publication as being for the benefit of the land owner so as to provide a definite and certain .place to obtain information whether or not his land is to be \u00a1sold, and that construction of the statute leads inevitably to the conclusion that the omission to comply with the statute is such a defect that is not feured by the two years \u00a1statute of limitation prescribed in section 7114 of Kirby\u2019s Digest.\nDecree affirmed.",
        "type": "majority",
        "author": "McCulloch, 'C. J."
      }
    ],
    "attorneys": [
      "Walter Mathews, for appellant.",
      "McGill & Lindsey, for appellee."
    ],
    "corrections": "",
    "head_matter": "Hewett v. Ozark White Lime Company.\nOpinion delivered November 8, 1915.\n1. Tax sales \u2014 description.\u2014A tax sale will be declared void when the property is described as \u201cW. pt. S. E. ,S. \u00ae. 20-2.0-33, 7-60 acres.\u201d\n2. Tax sales \u2014 certificate of clerk. \u2014 The failure of the clerk to make the certificate provided for in Kirby\u2019s Digest, \u00a7 7086, with reference to publication, of the delinquent list, is fatal to the validity of a tax sale.\n3. Tax sales \u2014 validity\u2014two year statute \u2014 jurisdictional question. \u2014Section 7114, Kirby\u2019s Digest, limiting the time for bringing actions to test the validity of a tax -sale, does not apply to jurisdictional matters or vital defects in the proceedings relating to a tax sale, but only to irregularities.\nApp\u00e9al from Benton Chancery Court; T, II. Humphreys, Chancellor;\naffirmed.\nWalter Mathews, for appellant.\n1. The. notice of the sale of the land was actually published, but the certificate -of the clerk iat the end or foot of the delinquent fist does not -show that fact. The failure of 'the clerk was a mere irregularity or omission of duty, from taking advantage of which appellee is barred (by the two years\u2019 -statute of limitation. Kirby\u2019s Dig., \u00a7 7114; 46 Ark. 96.\n2. The -description of the land is -sufficiently definite for a -surveyor to take the -deed and locate and identify it by reference to the -description in the -deed, and is sufficient. 2 Tiffany, Modem Law of Beal Property, 881.\nMcGill & Lindsey, for appellee.\n1. The tax -deed is void for want of a proper description. 50 Ark. 484;. 62 Ark. 188; 77 Ark. 570; 83 Ark. 334; 56 Ark. 172; 69 Ark. 357; 64 Ark. 432; 99 Ark. 154.\n2. The tax sale was void for want of the clerk\u2019s certificate of publication. 55 Ark. 218; 65 Ark. 395; 68 Ark. 248; 74 Ark. 583; 80 Ark. 31; 81 Ark. 296; 84 Ark. 1. The two years statute of limitation relied on by appellant has no application where the tax deed is void for want of \u00a1a proper description. 77 Ark. 570; 93 Ark. 176."
  },
  "file_name": "0528-01",
  "first_page_order": 552,
  "last_page_order": 554
}