tifiC .av§I,KB-Tsc.To MS. 91 k)1\ LIM hrlo ric4 v .) E v rt t z l o ir l t \ r o t '; t u A : . v c-y x -F\LA , .`\,,W6'0? . StAkA . . iot IIefI A .99119qq5 9 tilu-A fo- !awl -1,10111 . 4j iyme jtiFkbpa.myrj24 49T50.9[FIC 5 0 1. 9f§';rA114-Esaliiki1/2ciliF,laPElig:—.NititertiltliAle'llis‘lh'o 7 . (11-i5-37 the liis-eYeitl.'ctmeni kit; prfori esta r tilte6, iti tp,n3;d 45"fesglindilOihat no repeal. 91v,qt scinterlyipA, an4-D1 ,20 ygg s,pthmil (bgla fgikeT25.inless the statutes are in irreconcilable conflict. e e' 21) 81: §rXifiit EaIVI9LTailkasilfi4ii v eAP ti;e f ieris .0`11 • in revugynac y - f u r Ik liet-we'd-ii f V6 sliblea,litile'l-laYtreil a t Nile a I s El!the - fpriol-;or, ii)the'twol'aCistard and A139. WeruNye T. . g Ith , ., 417h01lliffieo df -, theyArst ariduenithiaces new, upyisions, stioiying iithiatA w9 . 1 s/ubs...p,tyt,ei for (rut) ) t u he " e fi 2 r -sf, 'i f a i s g i i r e n v aci v 'ment i will star y - , j ri : fif i as .the law t, e f_ uporinthe sub- a-14?a1.01.11111'11-119J),) t -i(h. IrTiAr iiol a -aiii41-T E1 4$51:1 1,. ) .. :112WAAhe county clerk under the revethiVi-faVfoi?.firialiiO4li-deredii011the ,FW.1"1[ purchaser cot laricistiforfdied9aiitiO r aild.-Wi'FdaitiglieWt' 'taxes is ill 0 irequified il toglAff ;pa:isl y the / hi.tryhakhrd nth fibt bY Abe cQufity; Kirb Id 4s ., 1Pig9sitj. by seci!on 7111", ct.t*
92 SANDERSON v. WIT_LIAms. [142 Appeal from Little River Circuit Court ; James S. Steel, Judge ; affirmed. M. E. Sanderson, for appellant. Taking our statutes together (Kirby's Digest, sections 3494-5, 7111, Acts 1903, page 51), the county should pay the fee. The general revenue act does not repeal the acts of February 25 and December 13, 1875. The Legislature is presumed to have known of the prior statutes and to have enacted with reference thereto. 76 Ark. 446. Repeals by implication are not favored, and a later act will not repeal a former one unless repugnant or inconsistent. 123 Ark. 184; 101 Id. 443; 41 Id. 149; 45 Id. 90. Where there is a special act made to apply in particular cases, it only applies and not the general act. 68 Ark. 130; 131 Id. 230. These acts'were passed to accomplish different purposes and their provisions are not irreconcilable or inconsistent. Both may stand and be operative. 131 Ark. 230. The court erred in declaring the law for appellee. John D. Arbuckle, Attorney General, and Robert C. Knox, Assistant, for appellee. The only purpose of the act of 1903 was to make the purchaser of land at tax sale responsible for the fee l 'or executing the deed and sections 3494-5 of Kirby's Digest are inconsistent with it and repealed. W000, J. The question for decision in this case is, whether or not the fee of $1 allowed the county clerk under the revenue law for making a deed to the purchaser of lands forfeited and sold for delinquent taxes is required to be paid by the purchaser at such sale. The determination of the question involves the construction of sections 3494, 3495 and 7111 of Kirby's Digest, which are as follows : "Section 3494. For services under the revenue laws, the county clerk shall receive for making a deed to the purchaser for lands sold at delinquent tax sales *
ARK I SANDERSON V. WILLIAMS 93 "Section 3495. The fees provided for in section 3494 shall be paid by the county under the order and direction of the county court, except for making out the original .* ta x * b oo * ks, one-half of which shall be paid by the county. "Section 7111. The clerk of the county court of any county in which any lands or lots are situated which have been or may hereafter be sold for taxes, under the provisions of any law of this State, is authorized and required to execute the proper deed therefor to the person entitled to receive the same whether said lot or land shall, at the time of the execution of said deed, continue to be within said county or not, in the same manner as though the said land or lot still remained within the limits thereof, any law to the contrary notwithstanding, for which he shall be entitled to charge and receive a fee of one dollar, to be paid by the person to whom the deed is made." The history of this legislation is as follows : An act entitled "An act to establish fees" was approved February 25, 1875. This was a general act having reference to all State and county officers who were allowed fees. Section 13 of that act provides that, "The county, clerk shall receive fees for services under the revenue law * * * for making a deed to the purchaser for lands sold at delinquent tax sale $1." This section was digested by Judge Mansfield, under the chapter on Fees, as section 3240. It will be observed that the act as originally passed did not provide as to how the fee of $1 should be paid. The act was amended March 28, 1887. Acts of 1887, p. 139, and again on February 8, L889. The original act as thus amended was' digested as sections 3310 and 3311 by Sandels & Hill, and as sections 3494 and 3495 by -Kirby, supra. The amendment of March 28, 1887, to the original act, as shown by section 3495, supra, provided amoni other things that the fee of the clerk, as prescribed in the original act, should be paid by the coupty,
Ee 94 .214.§4.1,9:1ERs(?'" -32oNalti41-01s. [..x.fi1*2 kekEo T,.Mi.gfilleRld01W14 RAA11 1. 871,-21(VAPAD IJR,'P. 107, aoR. ithetZ2nRfalorSNYni1:1&.ActO4u1A74211P-x62MudeStlii2Thrk34, IBIM, 1 i hg iff eiNal. ill9N.01 . uPo?4,49Sx 1 _18834,,i6 get ,!SIR1194 in . 11P9, . ici anosnAtaluiRtebe i lz 11.-milatrapir,9vigiqpimtgrithalletc,seAtion ill" of -" Kirby's Digest, supra, except as to :the amount of the io f e e 7 e :f t is h o a o t .w -t i h m e o c o l e 0 r 0 k I, w Q as r a f l u lo D w a n e . d L , t o 1 , i c . 1 h 1 a .: r g g i3 e 09 . 1 : c , 4 T 9A he,last of x is,r; ... 97 d1ile s W e 3 c .11 t 3' i W on V D I p g , o i. l g o iP f n o et a W nd W e 0 ls 1 .f 3 o . l H A' i a l t l i ' F s i l , i , l i t g 's e n ni . ,,,yigpiyu l i gi e r Aed -iv as Giz st- '` Qn Pe iiruary , 0 1 9 1 2 n 1 -f . q , 1 94 v -v 0 r 3 -m , t u h m e - t aoxvi -to" Dioa ea 1 1 0e t 1 4).47. 0 !. .. v L , e T g a i u ll f a r i i t . u n 8 re 1 a e n i s g f e o l-i . P d J e -x fsi a 9 s i e w c s t le i n:7-1 aL10 [,[9;.Lti mil 's D piges so as`Jop_mak T e 1 i 0 t r V e / o g n 1 V ' 6 [I b fi 3 i , f 1 ). . . a o w t l. q . 9 , . 11- • aeis & -Ltir g ' ..a-c:9 q. f.l.n. 1.31 101919fli .1.4*,91) "T 9001Cf O ad fl i a 9 s 3 s 1 e 19 c 9 ti x o 9 n 0 . ' 1 a . ll l a , b °, e ,f . 1 i . o f; A s r e P r a .v E e l d lo , c il8 on f s t0 iste iP d ir s c titori'VC3 f1p41t 9r debEffliht rloa .D9OD DIBi o a; n It l o y f m . V I A Jef . f L oO id rp in g o t 8 f h PiitTP1t W ib9rfill ou Ol Q woi.d J 1 0 001 s 1 , , . 1 . 9 t o ,b e In ff4a 6r11113 ',-)1111-7.1rde. %PR 0.4-9 II r PO tig fCr 1 0 ff I-.ix) g4 ef ) i BF f t ifli [ W. alic io i n l , s :K ir o 1 lu p 1 a 1. R Ail i iq 2 i m rla s f e l9 c f t r io .ti n ln , 4 t )4 4 S A , Y a h n ra i k io I n V ig a o l p h er, l ic2 1h 3T i h n Pi g a s n. . l s iV ay e s -: 1q 1 ( 0 ) 9 I 9 f .1 f . i tA 13 " f 9 •T '1 : [ b 9 a e 9 9 i 1 li f D e a li t n iT e s d e 7 w t .[ h B l u t q t) W c e k , i _ 2 p 0 s '4 h . w 1, (0 i f t 9 ' a 9 a B 0 t m il. i a n fa . B t m .1-'6 . 1 °4 , ! a i a .jr u :1 r ;"gj. t -tf ° ai w ii a i9e s 9 b i s n us u N e e n 4 9 u . t 1 e e d llY ' W to S , g b o e i u c m on s i e a s d te ,P n i t T a R nd y ' i a k im ir o j ( ti m a o P ns c 'i i n l l i O V g se e v d eral parts and pro.visions. For.the purpose of X9lairsill n i g the irit P eiffi r Q all ?tratd4Pi f ei g lifig'to i th&Ì Ale Alb ect are -c ltoWd redfrilArddi kild i ?%o o falo As ti skit ilkiffbli r ee, I NA 'ht into -v ih r iutitibilyriflibasiblg; byfmteiwtaTcoi-voymt-gif &Tintay 01trget tdfierEtVfettelfijkliVfierveh att gi sgillOolqlrieliililiiv7enex- 9egii6dricipb-grivfevemedtmri Io Et ItOit998 •8991 bOwofin -791 9frt PfP fgr Wbrlifg061278VITlY1-49q711ifigrPcarilari'llicir6W3of 19 -0 g ; t -i t i .. f , fir i g d f lildt • g A t r l : e :: ' , V ,, e . htfieFel PA vn% 'ARI) re s r' e,pe al -VTP itirdflast n en'a gtmeig of priorrIs .. t .: a : t „ u ,l t p e i A . f fi . t , " : f srltio`lei$rTaln:Nd"tiage-Cio fic 'revagp1/46.gl itaiad., ['WV frAi l'a rti5ir Yfirli4)-ViiPeW ed J°toshiavegigio[Wlet101(bria lSxtr sciatutg,E e '5)6:m'''a1 1 y a . P tl . I o P. s " e )• e- 10 1fitit neto v the (Aligfe Itiff.-Wet. i°1-1hiPeE irWill lirergriAiNetrin ! ar the i*Ag tIlifo r tibigr of ?fiiii . i,74fatilff thEit iq f th f e ftegirgiattire , 8 hadRintentilledebyt isodh istattue g. It o (tibi8htZ 0 a4 .-ittor fitk?-ron afitlie,!sai_*thsubdebblirtiwill due g bainJexp`reg aliterraT .e821C ano i Jo fal liar g totel l hffui t t § I ali . e lito-tV for- Ei,iiiet fi A V: VlA tris . kV) a n- loactmenbrupon antYgivenvsubjett iiiiatt4r CRA.P,re'pa.litifeby ficiinwlicflitionvarly pEiqb kaiviathowthdtsanaeWajec eti, Aaridt14ill l 0ngt-1 dplisgBeles s sfithey 9 f.aidnthattiflieifsitatuAep-ace?,4,64 , e-bigeinCiaaj)IfoNqjgthiriltaiti6e4lraltYATA;r4gOiViirkol..K.L3pod gases there cited ; .70fruoo srli -td
Afik4 SANDEiisaV W i taiks OP. bo9 Bkit 161D ih re-NA&D 11f 411613*UW i t1itl ig i§kff. fliailPithi3ilkoJ nal* bel iveeil li two . )attS 4. 4pOilu the l (Aalfi f §illiier d, f-t417 4rai4i1f a a l ker peal g ) WO I fOtn t i ret-; bk4 if'. ethe ltikrgE d 6t'Si at'dlikt E iii) (eV cf piVs g uterfrib.t &ptigiikti drId Eldwi ltitePaCt [fetiveit s atile *II61142 object of the first YAW:a ftchtih4d6§`-iireWfplovitsitIflgpkiceAffeq thatvit . Airtab 'intended ias) at Subbitute for thelfilfsti; thdrlast enactment will stand aktiblaiIhw9upbnitlie sUb3erctrom1tdEithe)9 first will be set aside. Iii St. Louis ce San Francisco — Rd. Co. v. Bowman, 76 Ark. 32-4, we said: "But where the later of two statutes covers the whole r'Skil bledt-filatt'd iV-T of the former and . it is evident ' that t , h .,.. ev J L ,-. effisl4ue r .0U inte9ded. it f. as ) .1. / -!.. • tute, the prior aCt *ill be held to J h 'il a t' v li i .0 114 . a substi- e ' been repealed tli6f61V rb fill6iigini-eRv iiiwy -pa Tivg. -, ivitgT.-we,.T.+1gYoRtRat .1 eingtfiIn Ig t h ith;g . 7 , j P . .J.1 'itgi4tiligiREcAristytiRVa.4.BAilllihe nexi,„A,P 1 ly 59at,t i, . . i 2 Pin s ,i0T-4.944-aP,IPPLcIth e ro c1,AeMgite1ligbl4tillQr9,,M0Efi's Digest, ptb46172,0sectioltc49,379,1 . i . ,11fr101Thi KIR alfIrl9q Oi 0E11191 . a b A flf We l p . ifig , ' ' ifi-e nif yia,ilu gP u familiaP'slafg l rli 0 1 81i d'r... *X9 III I .E:r. v:iii-r -9:i ol .9-iiifhirri g eMt gIVI e- 26.. 9 .119.MICPC9 ‘a lf-trIX , k.991 1 ,1, N.R ar OP q,.'3M\Y'F,9■tt,,iVic'11191,5ciiidJi-le,raiti19,149,WilAd'Viln- P i son of .ipit l ik9imt.§APPAd t k e d PilAegtottilatnit,w445,,tbe . in fP,Ai9P,bo fistiv JAYLTPRic qr§Di • tiAt-timiZ gy k-silmsi i.di.r.Rogiive thegf eel which iheawas, Eentirtle doto Lchtugferif old:making cd e `e'd s tot ith 9 plirehaSer g cat de l lih--efueAt tax . safteg ; ftbiii ir thPritir-chaeFat q §011 kfiré b alid' JfilYt c-TrWifi qtie Yr d_ :, 6Wii . -,, y . je ,the f d e e e l . a r n l d e l r o i w n e n e d . T a u ri n a d g e r r i t s g e e c g t i t o f ( I , ; n ol . g 304 of 9kitrbyq tiapa.Ipetterri yl-s -- ' i i i , i r t9 i 1.7.n- , JAV,I,gAj . P 1)&1 :.,g vos1.9. 1., 716 . 19191-1vi tirPanal x y og n .aii . 9 o rmrs eas na .? Ji Y.GIL .., ...,. %) lAte VIIIRYWI,419M r.i,„e lc,§ s letb3 ,P,Vtl eailk.r efiP, e 3opPARtro-vezsyti,Wila for s.erveicesouffderaithc9remenuerflawsvdaherfact of February 21, 1903, section 71_11 of Kirby's DigtWo-vides k compeh r sitttorriAW—pre es-or tlfdDrA-a7me w se&ie re'1laso -.(1 urideW rthe'i l MTViikfec! 1 X - v ' I , . 1- `-mi lli T sr g th i tilid RfWVil'paliMa- teria. It was 11.-igiffedaliOfirefliaerniiiMr'ONethier'Lkifsial're to-alliowitUldea,tynlyr1mterfed.3or.iniaki_hgfthél dosett . (stec-ified. This fee, as ATer.coffstrAtthó,plvailtirteifisof4Wes)latsia) enactment, is to i be Raid by t t het v .s erso l l to .. who in A., th8 deed is made, no , matt ler P vli g tile i P-th :18 ? . "Or 1211 ) WurCh .ase.c t . t l at th etifiWk thQ. 9 0.eaiti l UP te. h8jao i4Ig ivaaVI w hl, collar kraVeirev-iiig Mid i N' a.gr fO tifOif g h t AR idt A VP i l te dare '
96 [142 took place, or whether since that time it had been placed within the boundaries of some other county. The only purpose of the Legislature, by the last enactment on the subject, was to make the purchaser instead of the county pay the clerk's fee for executing the deed. . The judgment of the circuit court so holding was correct, and it is therefore affirmed.
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.