{
  "id": 8726793,
  "name": "Rives v. Woodruff County",
  "name_abbreviation": "Rives v. Woodruff County",
  "decision_date": "1929-09-30",
  "docket_number": "",
  "first_page": "1110",
  "last_page": "1113",
  "citations": [
    {
      "type": "official",
      "cite": "179 Ark. 1110"
    }
  ],
  "court": {
    "name_abbreviation": "Ark.",
    "id": 8808,
    "name": "Arkansas Supreme Court"
  },
  "jurisdiction": {
    "id": 34,
    "name_long": "Arkansas",
    "name": "Ark."
  },
  "cites_to": [],
  "analysis": {
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    "char_count": 3439,
    "ocr_confidence": 0.489,
    "pagerank": {
      "raw": 2.0446031217563963e-07,
      "percentile": 0.7498414000198467
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    "sha256": "dd984d4e743f91d117ea1dd8fd339a2fe49ed346242338918fdfe03893e72fa7",
    "simhash": "1:94f355f8675d1b30",
    "word_count": 622
  },
  "last_updated": "2023-07-14T22:44:09.982065+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Rives v. Woodruff County."
    ],
    "opinions": [
      {
        "text": "Hart, C. J.,\n(after stating the facts). Section 9879 of Crawford & Moses\u2019 Digest provides that the clerk of the county court shall, on or before the first Monday in June next, and at the same time every second year thereafter, make out and deliver to the assessor of each county an abstract containing a description of each tract of land situated in his county, with the name of the owner, if any, and the number of acres or quantity of land contained therein, as' the\" same shall appear from the books of his office: This section of the statute was \u00a7 35 of an act passed March 28, 1887, being an act to amend the revenue laws of the State. Prior to that time it was made the duty of the clerk of the county court to deliver the land assessment (book to the assessor on or before the first Monday in February, 1883, and at the same time every second year thereafter. Mansfield\u2019s Digest, \u00a7 5694.\nWhen appellant first entered into the office of county clerk lie made out the land assessment 'book for the assessor 'for the years 1925 and 1927, and delivered the same to the assessor, under the provisions of \u00a7 9879, Crawford & Moses\u2019 Digest.\nThe Legislature of 1927 provided that the fiscal year for the affairs of the counties of the State of Arkansas should begin on the second Monday in November of each year. Acts of 1927, p. 1086. Appellant thought that the moving up of the date of the fiscal year would give him time to make out the land assessment 'book before his term of office would expire, on the 31st day of December, 1928, and that this would entitle him to the fees prescribed by statute for making out such assessment book in accordance with the provisions of \u00a7 9879 of Crawford & Moses\u2019 Digest. We do not think so.\nThe section of the statute in question, as well as the earlier provisions on the subject, provide that, on or before a certain designated day, and every two years thereafter, the county clerk should make out and deliver to the assessor of the county the land assessment book for such comity. The Legislature contemplated that the making out and delivery of the land assessment book should be one continuous act, and should be done by the same person. The act contemplated that the clerk who should deliver the land assessment book should also make it out. There is nothing in the act which would tend to separate the making out of the abstract of the assessment book from the delivery of it. In the very nature of things, the two acts could only be performed by the clerk who was in office at the time the delivery was made. He would have plenty of time to make out the book after he had entered into the discharge of the duties of his office and to deliver the same to the assessor on or before the day prescribed by the act. This was the construction of the\" act by appellant when he was first inducted into the office of county clerk, and the construction seems to have been acquiesced in \u00a1by his predecessor in office. In any event, we think that such construction carries out the intention of the Legislature as indicated by the language of the statute; and we think there would he no good reason to change such interpretation because a subsequent Legislature moved up the fiscal year to an earlier date.\nIt follows that the judgment of the circuit court will therefore be affirmed.",
        "type": "majority",
        "author": "Hart, C. J.,"
      }
    ],
    "attorneys": [
      "W. J. Dungcm, for appellant.",
      "Elmo CarlLee, for appellee."
    ],
    "corrections": "",
    "head_matter": "Rives v. Woodruff County.\nOpinion delivered September 30, 1929.\nW. J. Dungcm, for appellant.\nElmo CarlLee, for appellee."
  },
  "file_name": "1110-01",
  "first_page_order": 1128,
  "last_page_order": 1131
}