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Home > Art, Film & Photography > Arkansas Reports (Volume 142); Cases Determined in the Supreme Court of the State of Arkansas, at the
Arkansas Reports (Volume 142); Cases Determined in the Supreme Court of the State of Arkansas, at the

Arkansas Reports (Volume 142); Cases Determined in the Supreme Court of the State of Arkansas, at the


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This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1921. Not illustrated. Excerpt: ... and deaths for said district during the year 1916. The claim was disallowed by the county court, and appellee appealed to the circuit court, where the claim was allowed and ordered paid. The judgment of the circuit court recites that Dr. I. M. Poynor was duly appointed and acted as registrar of the Bureau of Vital Statistics for Prairie Township in Carroll County, during the year 1916; that he performed the services as such registrar, and that his fees therefor amounted to $40.50 for services during the year 1916; that the levying court in October, 1918, appropriated $150 for the expense of the local registrars and $175 for the expense of the local registrars for the year 1916; and that that sum was collected and was in the county treasury for that purpose. The circuit court was of the opinion that, while the county was not originally liable for said claim, it is now liable because the levying court had made an appropriation therefor and the collector has collected the taxes so levied. Judgment was rendered in accordance with the finding of the court, and Carroll County has duly prosecuted an appeal to this court. F. 0. Butt, for appellant. The question is one of law solely, and the court erred in allowing the claim. The error appears on the face of the record and no motion for a new trial was necessary. 100 Ark. 515. The fact that a levying court levied a tax for a specific tax, and such tax was collected, does not render the county liable if the claims are per se illegal and not a proper charge against the county. The Legislature had no power to validate an appropriation by a levying court for other than county purposes. 125 Ark. 350; 114 Id. 278. The powers of the levying court are fixed by Constitution 1874, art. 7, 30, and no act outside the function...


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Product Details
  • ISBN-13: 9781154304695
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 214
  • Spine Width: 11 mm
  • Width: 189 mm
  • ISBN-10: 1154304698
  • Publisher Date: 01 Jan 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 390 gr


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