{
  "id": 1880020,
  "name": "Janis M. WATSON and Ronald M. WATSON v. STATE of Arkansas DEPARTMENT OF FINANCE AND ADMINISTRATION",
  "name_abbreviation": "Watson v. State Department of Finance & Administration",
  "decision_date": "1984-09-24",
  "docket_number": "84-106",
  "first_page": "287",
  "last_page": "288",
  "citations": [
    {
      "type": "official",
      "cite": "283 Ark. 287"
    },
    {
      "type": "parallel",
      "cite": "675 S.W.2d 368"
    }
  ],
  "court": {
    "name_abbreviation": "Ark.",
    "id": 8808,
    "name": "Arkansas Supreme Court"
  },
  "jurisdiction": {
    "id": 34,
    "name_long": "Arkansas",
    "name": "Ark."
  },
  "cites_to": [
    {
      "cite": "105 S.W. 95",
      "category": "reporters:state_regional",
      "reporter": "S.W.",
      "year": 1907,
      "opinion_index": 0
    },
    {
      "cite": "84 Ark. 187",
      "category": "reporters:state",
      "reporter": "Ark.",
      "case_ids": [
        1524447
      ],
      "year": 1907,
      "opinion_index": 0,
      "case_paths": [
        "/ark/84/0187-01"
      ]
    },
    {
      "cite": "36 Ark. 155",
      "category": "reporters:state",
      "reporter": "Ark.",
      "case_ids": [
        1872452
      ],
      "year": 1880,
      "pin_cites": [
        {
          "page": "160"
        }
      ],
      "opinion_index": 0,
      "case_paths": [
        "/ark/36/0155-01"
      ]
    }
  ],
  "analysis": {
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    "ocr_confidence": 0.87,
    "pagerank": {
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    "sha256": "b661173353af3a5d0534487c24117434ac9e19dbdcf0de912d9c68bd6ff018b2",
    "simhash": "1:601b68a1d7135cb5",
    "word_count": 380
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  "last_updated": "2023-07-14T18:00:41.772495+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Janis M. WATSON and Ronald M. WATSON v. STATE of Arkansas DEPARTMENT OF FINANCE AND ADMINISTRATION"
    ],
    "opinions": [
      {
        "text": "Robert H. Dudley, Justice.\nThe appellants refused to submit to an audit of their tax records. The Commissioner of Revenues made estimated determinations of the sales tax and income tax due which appellants contested before the Board of Hearings and Appeals of the Revenue Division of the Department of Finance and Administration. The Board upheld the commissioner\u2019s estimate and appellants did not appeal. The commissioner then filed Certificates of Indebtedness for the delinquent taxes with the circuit clerk. Writs of execution were issued and the sheriff levied upon appellants\u2019 property. The appellants then filed this original suit in circuit court contending that they were entitled to schedule a five hundred dollar personal property exemption under Section 2 of Article 9 of the Constitution of Arkansas. The trial court found the argument to be without merit and refused to schedule an exemption. We affirm. Jurisdiction is in this court under Rule 29 (1) (a).\nSection 1 of Article 9 provides a two hundred dollar personal property exemption for persons who are not the head of a family. Section 2 provides a five hundred dollar personal property exemption for persons who are the head of a family. The Section 1 exemption is from process issued by any court \u201cfor the collection of any debt by contract.\u201d The similar Section 2 exemption is from process issued \u201cfrom any court on debt by contract.\u201d\nBoth exemptions apply to debts incurred as the result of a contract. State v. Williford, 36 Ark. 155 at 160 (1880). They do not apply to a liability created by statute. Buckley v. Williams, 84 Ark. 187, 105 S.W. 95 (1907). The appellants\u2019 debt for delinquent taxes is a liability created by statute. Ark. Stat. Ann. Title 84, Chapters 19 and 20. The debt was not incurred as the result of a contract, either express or implied, thus appellants are not entitled to the claimed exemptions.\nAffirmed.",
        "type": "majority",
        "author": "Robert H. Dudley, Justice."
      }
    ],
    "attorneys": [
      "Ronald W. Watson, and Janis M. Watson, for appellants.",
      "Timothy J. Leathers, Joseph V. Svoboda, Kelly S. Jennings, John H. Theis, Ann L. Kell, Joe Morphrew, and Mike Munns, by: Wayne Zakrzewski, for appellee."
    ],
    "corrections": "",
    "head_matter": "Janis M. WATSON and Ronald M. WATSON v. STATE of Arkansas DEPARTMENT OF FINANCE AND ADMINISTRATION\n84-106\n675 S.W.2d 368\nSupreme Court of Arkansas\nOpinion delivered September 24, 1984\nRonald W. Watson, and Janis M. Watson, for appellants.\nTimothy J. Leathers, Joseph V. Svoboda, Kelly S. Jennings, John H. Theis, Ann L. Kell, Joe Morphrew, and Mike Munns, by: Wayne Zakrzewski, for appellee."
  },
  "file_name": "0287-01",
  "first_page_order": 317,
  "last_page_order": 318
}