474 MCGREGOR V. CAIN. [177 MCGREGOR V. CAIN. Opinion delivered June 4, 1928. COUNTIES—"COUN TY SEAT" DEFINED.—The term "county seat" indicates the seat of government of a county, the town in which the courts are held, and where the county officials discharge their duties, and does not consist mainly of the courthouse and jail. 2. TAXATION—M AINTEN A NCE OF COLLECTOR'S OFFICE.—While ordinarily it is the duty of the tax collector to maintain an office in the • courthouse to collect taxes, still there is no imperative duty to do so under all circumstances. 3. E VIDENCE—JUDICIAL NOTICE.—The courts will take judicial notice • that three judicial districts were established in Woodruff County, by Sp. Acts 1923,p. 210, and that the town of McCrory was designated as the county seat of the middle district. MANDA MUS—L M A INTENA NCE OF COLLECTOR'S OFFICE.—Mandamu s held improperly granted to compel the collector of taxes of Wood-ruff County to maintain an office-for collecting taxes in the courthouse in McCrory, county seat of the middle district of such county, such building having no fire-proof vault and the office being maintained in a suitable building less than a block away, with no expense to the county. - Appeal fiom Woodruff Circuit Court, Central District; W. D. Davenport, Judge; reversed. STATEMENT OF FACTS. This was a proceeding by mandamus, instituted by W. R. Cain, as county judge of Woodruff County, against A. •. McGregor, as collector of said county, to compel him to maintain an office in the building provided as a county courthouse in the town of McCrory, for the purpose of collecting taxes, as provided in § 10042 of Crawford & Moses' Digest. A. C. McGregor, as col lector of Woodruff Coue+v, responded that the building originally provided as a courthouse for the Central District of Woodruff County had been destroyed by fire,
ARK.] MOGREGOR V. CAIN. 475 and that there were no fireproof 'vaults in the present building designated as a, courthOuse; that he has been, as collector for Central District of Woodruff COunty, collecting takes by a deputy at an office of the Fakes Mercantile Company, which is situated about one block away from the courthonse building, and that he has there a fireproof vault in which fo store the tax records. Respondent further ' stateS that the building in which he has been collecting taxes is well known to all the prop- erty owners and inhabitants of said district,. and th t a his offilce is kept open at all reasonable 'hours during 'the time for the collection of taxes:. Evidence . was introduced by the respondent*to estab-, lish the allegations iilade by him ;- and evidence was introduced by . the plaintiff to establish that he had provided a room in the : building occupied as a coarthouse for the Central District of Woodruff County in Which the collector might Maintain an office for the purpose of collecting taxes. The circuit court found the issues in faVor of the plaintiff, and if was adjudged that the : sheriff and Collector of WOodruff County be ordered and directed to keep the taxbooks for the collection of tdxies' . in the Cell:- tral District of- Woodruff County in the courthouse at McCrory, at all reasonable hours daring each day, until the tenth day of April, 1928. To reverse that judgment A. C. McGregor, as sheriff and collector of Woodruff County, has duly prOsecuted an appeal to this Court. J. F. Summers, for appellant. Roy D. Campbell, for appellee. Hiatt, C. J., (after stating the facts). The : Legisla-tare of 1923 passed an act to establish a circuit court and a chancery court at McCrory, Arkansas, and to create the Central Judicial District.' SPeciIl Acts of 1923, p. 210.- Under § 19 of said act it is made the duty of the collector 6f taXes of 'Woodruff : ' County to c011ect the same in the resiiective districts of said CoantY as now provided by law; the' 8ame :as if said districts
476 MCGREGOR V. CAIN. [177 were separate and , distinct counties. Under the pro, visions of § 10042 of Crawford & 1VIoses' -Digest, the collector or his deputy is required to .attend at his office at the county seat until the tenth day -of April _each year to receive : taxes from persons . wishing to • pay the same. This section is an- amendment to a part of the. original revenue act which came up 'for construction in this court in Hare v. Carnall, 39 Ark. 196. In that case. the court had under consideration a -sectian Of the statute requiring the collector to attend at his office at the county seat until the twentieth day of April each ,:year, to receive taxes from persons wishing :to' : pay -•the same: The court said that -this provision 'was intended for the benefit of the taxpayers, and that its observance waS a condition precedent -to any valid sale . Of land., Hence the court . held that the .provision-was , mandatory., . • It is' now contended that, unless the collector tuain-• tains an .office in the 'courthouse until the,,tenth . day of APIril in each year to receive taxes from persons - . • ing to pay : the same, _all tax sales will -bcivoid. • We do nat. think .so . The term "county sear : indicates the seat of govermnent of a county,- the town in,,whicluthe county and . other courts are held, and where the, county: officers discharge their duties... Williams v. Reutzel; 60. Ark. 155, 29 S. W. 374, and Graham v. Nix, 102:.Ark." 277, 144 S. W. 214. Hence the mounty --seat does not consist merely of the courthouse and jail, but also -of the territory of . the :town .designated as the county seat., While ordinarily it would be the . duty .of the coHector, of taxes to maintain an office in Ahe courthouse to, collect taxes under our revenue act, still there could be no imperative duty upon him to . maintain, -an office there - under all circumstances. . In the case at bar the allegations of...the,,response, of the collector were establishedi, by evidence. The. special act of the.Legislature creating three . judicial districts in Woodruff County was held valid by this court in Bonner v. Jackson, 158 Ark. 526, 251 S. W..1.. The caurt, will take judicial notice that three judicial districts were
ARK.] ,MOGREGOR V. cAIN. 477 • established in Woodruff, County by ;that act, and that McCrory was designatedas the county seat of the middle district. It is a small town, and,'Under the facts established bY the record, there waS no courthonse el'eaed; and the building pr6vided i by the county 'Court within which to hold court and establish county offices was destroyed .by fire. , T,he countSr court then _provided another building for, courthouse purposes, and :offered to fit up a room upstairs in it for the use of 'the collector in collecting taxes: 'The collector of taxes refused to do this, and established his office for the purpo'se "of collecting taxes in the Central District in a mercantile establishment about a block away from the bnilding designated for courthouse purposes. He gives as a reason for so doing that the building designated . for courthouse purposes had no fireproof vault in which to keep the tax records, and that the mercantile [building had suclr fireproof vault. The office of the collector in the mercantile building was kept open at all reasonable hours •during the day, and the place was well, known to the property: owners and inhabitants of the ,Central District ._ of Woodruff County as the place where taxes .were received from all persons wishing to pay the same. This was done without cost to the county. , • Tinder these circumstances the circuit court-erred in issuing a writ of mandamus, at the request of- the county judge,. to require the county, ,collector train an office in the building designated for a court house for the purpose . of receiving taxes from persons, desiring to pay the same. Therefore the judgment ,of the circuit court will be reversed, and :the-.Jcause .is remanded with directions to the , circuit court to dismiss therpetition of-the county . judge.. It is so ordered. • .,:•,• , .
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