ARKAI4-SAS-LOVISIANA IMP.T DIST. 1). PARRIsHA49 -, , ,j $14;:l I•' I I ;f .1 , ( • ■`''1, HIGHWAY I IIVI 0.ritii . , 1 PROVIVIEIsIT LISTRICT :1 V T IP -';', "11.11f tuif/j. ; ■ u PARRISH. );?ryi 11) tir,fficf.w; Opin iiiii.dbliered19 : 6-eober' 1949251 , .-..)1)i`rwaf, • • Act§ of1.921l'n 4 róVidiligl fOr` f, thse c r i edeinption 'Of lar-lids'déliikiiierlit in, road; fencing; , leveej and , , drainage,' diStricts is notl repealed, ,as, o redemption ,of, 4'3 lands; delinquent , road , , by , ;districts, pf act 261 ;of 1625; , ' the latter section being thonvague r '' ahe t, ),; ernption o delinquent lands 'f , ra.d i, dis . tfictk) ! ' ' • '
550 ARKANSAS-LOUISIANA H' y IMP. DIST. v. PARRISH. [169 Appeal from Chicot Chancery Court ; E. G. Hammock, , Chancellor ; affirmed. Ed Trice, and Rose, HeMingway, Cantrell & Lough-borough, for appellant: DeWitt Poe and 0. C. Burnside, for appellee. WOOD, J. Section 3 of act:534 of the Acts of 1921 provides for the redemption of lands delinquent for improvement district taxes or assessments in road, fencing, levy and drainage districts, as follows : "Any one desiring.to redeem anY' of said delinquent 'lands, town lots, railroads, tramroads, bridges or other real property inclitded in said list shall apply to the clerk of the chancery court, and, upon the payinent of the tax, penalty, interest and costs, the said clerk shall issue a redeMptiOn certificate in triplicate, , a copy of which shall be' sent fo the secretary of the board of Commissioners of said district, a copy sent to the treasurer of said district, or the depository ' , if one, , and said clerk Shall immediately remit the amount of the lax; penalty and interest to the treaSurer of the depository of said district and shall mark opposite said tract by whom redeerned and the date of Such payment. For his ser'\ices in filing, recording Said list, and issuing certificates Of redemption, the said clerk shall , be entitled to the slim of $1.00 per tract which shall be added to the same at the time of reCording said list and shall be charged as costs against said tract." Act No. 261 of the Acts of 1925 is an act entitled "An act permitting road improvement districts embracing lands in more than five counties to have confirmation of their title to any lands sold' to them and to provide for the payment of costs in such cases." Section 3 of this act provides as follows : "Payment 'of delinquent road im-proyement district taxes to the districts descriibed in section One of this act, and redemptions from sales for such ta)tes Ishall be made to the secretary of the 'district, and Without additional cost for the act of redemption." ' The only question presented by this appeal is whether § 3 of act 261 o f the Acts of 1925 repeals § 3 of act
AMC] .ARKANSAS-LOUISIANA H IMP. DIST. a). PARRISH. 55,1 534 'of , the Acts of 1921. Section 3 of act. 261 of the Acts of 1925 is too vague and ;indefinite' to constitute a. workable law for the redemption of lands from delinquent taxes or assessments on lands in road improvement dis-, tricts. No provision is made, therein requiring the collector, to file a list of the delinquent lapd ' ith the sec; retary of the district ; nor is there any provision requir, ing the secretary of the district to apply to the 'Collector for such list ; nor is there any provision requiring the secretary of the district to apply to the clerk of the chancery court for a lis't of the lands which the collector is required, under the 'provisions of section, one of act 534, tb file in his office ; nor is there any'prOVision requiring the clerk of the chancery court to furnish such list to 'the secretary; nor is there any provision for filing and recording such list of delinquent lands ; nOr for, issuing certificate ' s of redemption by the secretary of the hoard of the , fencing districts.' Section-3 of act 261 is therefore wholly incomplete as , • a redemption statute. -• ' There is no express repealing clause in act 261 of anY former act in cOnflict therewith. Certainly, the Legislatnre did not intend 433 . T this act to repeal the redemption statute provided for in such cases by, act 534. The provisions of sectibn 3 of act 261 are too loosely drawn and vague to constitute a repeal by implication of the provisions of § 3 of act 534 relating to the redemptiOn of delinquent lands , in 'road improvement districts. It is contended that , § 3, , of act 261 repeals, that part of § 3 of act 5,34 Iv'hich „allows: the chancery (clerk the sum of $1 as costs against the land. „But there is nothing in the language to justify such ConstructiOn of § 3 of act 261. The clerk ef the "chancery court is 'alloWed, under act 534 of 1921, the suni of.,$1.00 for services in filing and recordink the ,delingnent lands furnished him by the collector and in issuing certificates of redemption. SectiOn 3ef act 261 is not in cOnfliet , with this provision and does not expressly purport to:repeal it. `This action was brought to restrain the 'clerks of the chancery courts of Chicot and Desha counties ' from col-
• • • leeting" or' 'atteciiiptipg td •101 : 16ct . dehhcliferii't axe g und er • the pro : 681.6ns 'Of aCt '534 'Of :the' abt g 'of 1921; seigup , ih:"- effObt l that I thik .40-t 1 Iid bee, 1 -df3dai1ed1* . the, Iii.rOvi g ionA .1 of '§ 3 Of hd-t -• 261i Of . thei acts oki:19!25.-; Th el trial tliat thd %
stkte adatise- df'adtitin äridl eriteed' jitidgf3Yelit 'cif§taisgrig•''' the 1rg aifie: 1 ' , Thd ''deeted aH:thifrigA) leOri leet) : and it tiV' •• "WI ' , At ■ ! . ■1 7.1.1;iTrrt)r.;.: Oiti W1 1 rl r,:'it •:$14f 't )t zd, '!'i' "10 j ;•1:1 1 11 . 11:f 1., i i!1.; 7'1'111[C,I!')
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.