55 Ark. 37 | Ark. | 1891
after stating the facts as above reported.
Appellants insist that the assessment of the land in controversy unde'r two different descriptions, and the return of’ the same delinquent by the collector after Long had paid the taxes on it, was a fraud or mistake, and rendered the proceedings against it under the act of March 12, 1881, void. It may be admitted that this was a wrong, as it was, but how it could affect the proceedings against the land under the act of March 12, 1881, we cannot see. In the enactment of the act of March 12th, the legislature foresaw that proceedings might be instituted under it against lands on which the taxes had been paid, and provided for relief in such cases. Notice of the institution of the proceedings was required to be given to all persons; and it was provided that any person interested might show, in bar of the proceedings, that the taxes on the land had been paid. The manifest intention of the act was to set at rest, among other things, all controversies about the payment of the taxes, and to afford relief against such wrongs as the appellants now say they have suffered. They are therefore estopped by the decree against the land from setting up such complaints in this action.
Judgment affirmed.