{
  "id": 1314497,
  "name": "Benjamin Land & Timber Syndicate v. Bradsher",
  "name_abbreviation": "Benjamin Land & Timber Syndicate v. Bradsher",
  "decision_date": "1911-06-05",
  "docket_number": "",
  "first_page": "348",
  "last_page": "349",
  "citations": [
    {
      "type": "official",
      "cite": "99 Ark. 348"
    }
  ],
  "court": {
    "name_abbreviation": "Ark.",
    "id": 8808,
    "name": "Arkansas Supreme Court"
  },
  "jurisdiction": {
    "id": 34,
    "name_long": "Arkansas",
    "name": "Ark."
  },
  "cites_to": [
    {
      "cite": "119 Mass. 142",
      "category": "reporters:state",
      "reporter": "Mass.",
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        737101
      ],
      "opinion_index": 0,
      "case_paths": [
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    {
      "cite": "91 Wis. 313",
      "category": "reporters:state",
      "reporter": "Wis.",
      "case_ids": [
        8704720
      ],
      "opinion_index": 0,
      "case_paths": [
        "/wis/91/0313-01"
      ]
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  "last_updated": "2023-07-14T16:10:54.616229+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Benjamin Land & Timber Syndicate v. Bradsher."
    ],
    "opinions": [
      {
        "text": "McCueeoch, C. J.\nJ. A. Bradsher, as collector of taxes of Poinsett County, instituted this action in the chancery court of that county to enforce payment of delinquent drainage assessments for a drainage district organized in the year 1907 under the general statutes of the State governing the organization of such districts. No question is made as to the regularity and validity of such organization, but it is contended by appellants, who owned some of the lands proceeded against, that the action was prematurely instituted. They appealed from a decree enforcing the lien of the assessments. The contention is that drainage assessments become due when the annual interest on the bonds falls due, and that there is no delinquency until that time. On the other hand, it is contended by those representing the district that the assessments are payable when State and county taxes are payable, that is to say, on or before the 10th day of April in each year, and that a suit to enforce payment df the delinquent assessments may be instituted at any time after that date, whether the bonds or interest coupons be past due or-not.\nThe amendatory act-' of March 26, 1907, which governs these -proceedings, provides that the assessments, as confirmed by the county court,, shall be entered by the county clerk in a special book to be known as the \u201cDitch Assessment Book,\u201d and that such assessment shall \u201cbe collected in the same manner as taxes are collected.\u201d The - collector of taxes for the county is authorized to collect the assessments and to institute suit in the chancery court against delinquents. There -being no other provision of the statute fixing the time of payment, the words \u201cin the same manner as taxes are collected\u201d may well be held to include time and to fix the date of payment. State ex rel. Banks v. McClure, 91 Wis. 313; Harris v. Doherty, 119 Mass. 142.\nBut another provision of the statute makes -this construction certain. It reads that \u201cthe interest on all bonds issued under and by virtue of the act of which this act is amendatory shall be deemed delinquent on the 10th day of April next after said interest shall become due.\u201d This shows clearly that the framers o-f the statute meant to fix April 10th as the date after which unpaid assessments are to be deemed delinquent, and not the date of the maturity of the interest on bonds.\nWe find no warrant in the statute for the decree rendered by the -court for interest at the rate of ten per cent, in addition to the attorney\u2019s fee of ten -per cent. The statute -provides for assessments \u201cand such interest thereon, not exceeding six per cent, per annum, as -may be fixed by the court at the time of the confirmation of the assessments.\u201d It is not alleged in the complaint that any interest had been fixed by the -county -court at the time of the confirmation of the assessments, and in no event could the interest have exceeded six per centum. The decree is therefore modified so as to strike out the interest charge, but in all other respects the decree is affirmed.",
        "type": "majority",
        "author": "McCueeoch, C. J."
      }
    ],
    "attorneys": [
      "R. L. Cowan, for appellant.",
      "L. C. Going, for appellee."
    ],
    "corrections": "",
    "head_matter": "Benjamin Land & Timber Syndicate v. Bradsher.\nOpinion delivered June 5, 1911.\n1. Drains \u2014 time or collecting taxes. \u2014 Under Kirby\u2019s Digest, \u00a7 1435, as amended by act of March 26, 1907, \u00a7 6 (Acts 1907, p. 281), providing that the assessments for public ditches shall \u201cbe collected in the same manner as taxes are collected,\u201d and Id., \u00a7 7, providing .that the interest on all bonds issued under and by virtue of the act of which this act is amendatory shall be deemed delinquent on the 10th day of April next after said interest shall become due,\u201d held that suich assessments are payable when State and county taxes are payable, towit, on or before the 10th day of April in each year. (Page 349.)\n2. Same \u2014 judgment\u2014interest\u2014Under Kirby\u2019s Digest, \u00a7 1435, as amended by act of March 26, 1907, \u00a7 6, providing that an assessment for a public ditch, \u201cand such interest thereon not exceeding 6 per cent, per annum as may be fixed by the .court at the time of its confirmation of the assessment,\u201d etc., \u201cshall constitute a first and paramount lien upon the lands assessed,\u201d it was error, in a decree enforcing a ditch assessment, to allow interest on the assessment where none was fixed by the county court, and in no event could the interest exceed 6 per cent. (Page 349.)\nAppeal from Poinsett Chancery Court; Edward D. Robertson, Chancellor;\naffirmed with modification.\nR. L. Cowan, for appellant.\nL. C. Going, for appellee."
  },
  "file_name": "0348-01",
  "first_page_order": 370,
  "last_page_order": 371
}