{
  "id": 1868262,
  "name": "McDermott vs. Mathis as Sheriff, etc.",
  "name_abbreviation": "McDermott v. Mathis",
  "decision_date": "1860-01",
  "docket_number": "",
  "first_page": "60",
  "last_page": "61",
  "citations": [
    {
      "type": "official",
      "cite": "21 Ark. 60"
    }
  ],
  "court": {
    "name_abbreviation": "Ark.",
    "id": 8808,
    "name": "Arkansas Supreme Court"
  },
  "jurisdiction": {
    "id": 34,
    "name_long": "Arkansas",
    "name": "Ark."
  },
  "cites_to": [],
  "analysis": {
    "cardinality": 187,
    "char_count": 2563,
    "ocr_confidence": 0.538,
    "pagerank": {
      "raw": 9.614354297649264e-08,
      "percentile": 0.5267799396798809
    },
    "sha256": "36a145834bd8911ba42d6aaf7057a62d71f392f63d906842cee0bd2ae5debe7c",
    "simhash": "1:252baea0389f880e",
    "word_count": 437
  },
  "last_updated": "2023-07-14T19:46:32.809826+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [
      "Absent, Mr. Justice Rector."
    ],
    "parties": [
      "McDermott vs. Mathis as Sheriff, etc."
    ],
    "opinions": [
      {
        "text": "Mr. Justice Compton\ndelivered the opinion of the Court.\nThe only question in this case, not decided in McGehee vs. Mathis, at the present term, is whether the lands of the appellant are such as would be benefited by the construction of levees, within the meaning of the act of 7th January, 1857.\nThe act provides that there shall be levied and collected, a tax on all alluvial lands \u201c that would be benefited by levees.\u201d\nThe listing of the lands for taxation by the levee inspectors, raises the presumption that they are such as would be benefited by levee work, and this presumption must prevail if not rebutted by other competent testimony in the cause.\nThe evidence agreed upon by the parties, and relied on to overturn the presumption thus raised, is, that the lands of the appellant \u201c are not subject to overflow from the Mississippi river, nor protected by levees.\u201d This we think is not sufficient. For instance, a tract of land, though not subject itself to overflow, may nevertheless be so situate in the vicinity of other lands, which are, as to prevent the proprietor from conveniently getting to it, or from it, when the water is high. In such a case it could hardly be contended, that the land would not be benefited by the construction of a levee.\nIt might be difficult to lay down with precision, any general rule which would be applicable to all cases \u2014 nor is it necessary in the case before us, that we should attempt to do so. We think it manifest, however, that the legislature did not intend to restrict the term \u201c benefited,\u201d to protection from actual overflow, in its application to each particular tract of land lying within the overflowed district.\nLet the decree of the Court below be affirmed with costs.\nAbsent, Mr. Justice Rector.\nNote. \u2014 The same questions were involved in the following cases, which were, also, affirmed:\nMontgomery vs. Mathis, as Sheriff, etc.\nJackson & Co. vs. same.\nWilson vs. same.\nC. C. McDermott vs. same.",
        "type": "majority",
        "author": "Mr. Justice Compton"
      }
    ],
    "attorneys": [
      "Garland & Randolph,",
      "Harrison & Hooker, for the appellant.",
      "S. H. Hempstead for the appellee."
    ],
    "corrections": "",
    "head_matter": "McDermott vs. Mathis as Sheriff, etc.\nThe listing of lands for taxation, under the act of 7th January, 1857, by the levee inspectors, raises the presumption that they are such as would be benefited by levee work, and this presumption is not rebutted by proof that they \u201c are not sub. ject to overflow from the Mississippi river, nor protected by levees\u201d \u2014 the lands might be benefited otherwise than by protection from overflow.\nAppeal from Chicot Circuit Court in Chancery.\nIIon. John C. Murray, Circuit Judge.\nGarland & Randolph,\nHarrison & Hooker, for the appellant.\nS. H. Hempstead for the appellee."
  },
  "file_name": "0060-01",
  "first_page_order": 62,
  "last_page_order": 63
}