{ "id": 1447040, "name": "Central Clay Drainage District v. Raborn", "name_abbreviation": "Central Clay Drainage District v. Raborn", "decision_date": "1942-01-12", "docket_number": "4-6554", "first_page": "465", "last_page": "468", "citations": [ { "type": "official", "cite": "203 Ark. 465" }, { "type": "parallel", "cite": "157 S.W.2d 505" } ], "court": { "name_abbreviation": "Ark.", "id": 8808, "name": "Arkansas Supreme Court" }, "jurisdiction": { "id": 34, "name_long": "Arkansas", "name": "Ark." }, "cites_to": [ { "cite": "156 S. W. 2d 79", "category": "reporters:state_regional", "reporter": "S.W.2d", "case_ids": [ 1446998 ], "opinion_index": 0, "case_paths": [ "/ark/203/0048-01" ] }, { "cite": "3 A. L. R. 1426", "category": "reporters:specialty", "reporter": "A.L.R.", "opinion_index": 0 }, { "cite": "194 S. W. 870", "category": "reporters:state_regional", "reporter": "S.W.", "opinion_index": 0 }, { "cite": "128 Ark. 550", "category": "reporters:state", "reporter": "Ark.", "case_ids": [ 1581870 ], "opinion_index": 0, "case_paths": [ "/ark/128/0550-01" ] }, { "cite": "201 Ark. 890", "category": "reporters:state", "reporter": "Ark.", "case_ids": [ 8725096 ], "weight": 2, "opinion_index": 0, "case_paths": [ "/ark/201/0890-01" ] } ], "analysis": { "cardinality": 418, "char_count": 6545, "ocr_confidence": 0.563, "pagerank": { "raw": 1.5454588344511003e-07, "percentile": 0.6737136026077196 }, "sha256": "95bfc231e10a29bb71fc051b02f527a2e4bedeeb343010514a12bcb90d7bafc2", "simhash": "1:5dc67c2fd36e9b37", "word_count": 1091 }, "last_updated": "2023-07-14T23:00:45.785345+00:00", "provenance": { "date_added": "2019-08-29", "source": "Harvard", "batch": "2018" }, "casebody": { "judges": [], "parties": [ "Central Clay Drainage District v. Raborn." ], "opinions": [ { "text": "Grieein Smith, C. J.\nThe appeal is from a decree awarding forty acres to W. R. Raborn, who sued Central Clay Drainage District. The district claims title under a-decree of February, 1932, by which liens for 1930 were foreclosed. Deed of 0/ C. Crider, commissioner, was approved in November, 1932.\nEaborn imputes fraud to the district, contending that betterments apportionable to 1930 had been paid. The court, it was alleged, was deceived when the decree was procured.\nTransactions by which appellee claims to have acquired title are these: The land became delinquent in 1934 for 1933 state and county taxes. Not having been privately purchased at the collector\u2019s sale, it was certified as state-acquired; and in December, 1936, the county clerk made his certificate to the commissioner at Little Eock. In April, 1938, state\u2019s title was confirmed. Act 119 of 1935. The land commissioner issued his deed in favor of Eaborn in February, 1940.\nIn an amendment to his complaint, appellee alleged that the land forfeited for delinquent state and county taxes assessed for 1930, and that J. P. Sherrill,-record owner, redeemed in December, 1933, under provisions of Act 2, approved August 18, 1933; therefore,- it is argued, title was in the state when the drainage district foreclosed its lien, and the district could not acquire title.\nTwo propositions are determinative of the litigation: (1) Was fraud practiced upon the court by the drainage district? (2) Was title in the state because 1930 taxes were not paid?\nIn urging the first question, appellee relies upon tax records of the drainage district available in the office of the county clerk\u2014records, he says, which .were made at the instance of the commissioners, \u201cupon which the public had a right to rely. \u2019 \u2019\nIt now appears that the payment around which the controversy revolves was evidenced by County Collector Geo. A. McNiel\u2019s receipt No. 3,333 for $32.31. Of this amount $25.60 was for \u201cCentral Clay Ditch.\u201d The receipt is dated May 9, 1930, and recites: \u2018 \u2018 Taxes for the year 1929 upon the property herein described as charged upon the tax books.\u201d\nAfter disclaiming knowledge in respect of the receipt, \u201cor where it could be found,\u201d appellee says he was under the impression that drainage taxes for 1930 were collectible the same year. The decree of February 1, 1932, recites that the suit was \u201c. . . to foreclose and enforce the assessments . . . for 1930.\u201d Another finding is: \u201c. . . the collector has returned and reported [the southwest quarter ,of the northeast quarter] . . . for the year 1930 delinquent. \u201d The decree refers to \u201cthe complaint with its exhibits,\u201d but does not identify the exhibits, nor have they been abstracted.\nCollector MeNiel testified that betterments were collected following the year in which the assessment.was apportionable, and that receipt No. 3,333 evidenced payment for 1929. On cross-examination the witness identified a list of delinquents. It was certified to him by the commissioners, and was for 1929. He said \u201c. . . confusion arose in the matter of collecting taxes for Central Clay Drainage District. No book was made for 1929: it was made m 1930, but was for the 1929 taxes. The book was actually delivered to me January 1, 1930.\u201d\nB. O. Dalton, county clerk, identified receipt No. 3,333, and testified: \u201cIt shows it was issued May 9, 1930, in payment of 1929 taxes on the lands involved herein.\u201d\nIt is anomalous that appellant and appellee rely upon the same receipt. Appellant thinks it is conclusive of the contention that betterments for 1929 were paid May 9, 1930, and insists there is no evidence contradicting recitals in the decree that the 1930 installment was delinquent.\nMcNiel\u2019s testimony, and the receipt, clearly show that the payment of $25.60 was applicable to 1929, and the charge of fraud fails. The decree, therefore, stands unimpeached; and it follows as a matter of law that title to the land vested in the district.\nAs to the second question, appellee correctly asserts that Sherrill permitted the forty acres to forfeit for nonpayment of 1930 state and county taxes. But this default was not certified to the land commissioner. Section 3. of Act 2 of the Extraordinary Session of August, 1933, contains the provision that \u201cIf, for any reason whatsoever, [forfeiture to the state] has not been certified to the state land commissioner, redemption may be made at any lime before January 1, 1934, from the county clerk. . . . \u201d\nWhile at a sale of lands upon which state and county taxes have not been paid the collector acts for the state where there are no acceptable private bids, the purchase is conditional. The transaction is consummated in so far as acquirement of title is concerned when the clerk causes the certified list to be registered. Pope\u2019s Digest, \u00a7 13876. The statute provides that after registration, the clerk shall immediately transmit such certificate to the state land commissioner. Page v. McCuing, 201 Ark. 890, 148 S. W. 2d 308.\nIn the instant case title absolute was not acquired by the state. Sherrill redeemed while the privilege was his. This is not a controversy between the state and the district over superior rights growing out of the two forfeitures of 1930. Since appellee claims title through purchase from the state under forfeiture for 1933 taxes, his position is untenable. At that time title was in the district, and the state did not have the right to sell. The district was exercising a governmental function. Robinson v. Indiana & Arkansas Lumber Co., 128 Ark. 550, 194 S. W. 870, 3 A. L. R. 1426.\nThe decree is reversed, and the cause is remanded with directions to dismiss the complaint.\nIt was assessed in the name of J. P. Sherrill as the southwest quarter of the northeast quarter of section three, township twenty north, range six east.\nThe drainage district did not intervene in the state\u2019s confirmation suit.\nThe district was created by Act 317, approved May 29, 1911. The governing body is referred to as a board of directors.\nThe transcript page showing how the record relied upon was brought to the trial court\u2019s attention is not cited in appellee\u2019s brief.\nA bid is not acceptable if it is for less than taxes, penalty, and cost, etc. See Pope\u2019s Digest, \u00a7 13849.\nOne forfeiture was to the state, the other to the district.\nSee, also, Crockett v. Bearden, ante, p. 48, 156 S. W. 2d 79.", "type": "majority", "author": "Grieein Smith, C. J." } ], "attorneys": [ "VerlinE. Upton and E. G. Ward, for appellant.", "\u2022 Arthur Sneed, for appellee." ], "corrections": "", "head_matter": "Central Clay Drainage District v. Raborn.\n4-6554\n157 S. W. 2d 505\nOpinion delivered January 12, 1942.\nVerlinE. Upton and E. G. Ward, for appellant.\n\u2022 Arthur Sneed, for appellee." }, "file_name": "0465-01", "first_page_order": 483, "last_page_order": 486 }