Supreme Court of Arkansas
179 Ark. 1104
Walker v. Allred
Appeal from Carroll Circuit Court
Opinion delivered Sept. 23, 1929.
- APPEAL AND ERROR—ISSUE TRIED BELOW.—Where an action by one elected as sheriff to oust one elected as county tax collector was tried solely on the question whether there was, at the time of the election, the separate office of tax collector, and the trial court had before it all the information necessary for the determination of that question and so expressly declared in its judgment, the Supreme Court will likewise disregard questions relating to the tax collector's taking the oath of office and filing of bond and approval thereof, and will limit its consideration, to the issue decided by the court below.
- TAXATION—REPEAL OF ACT CREATING TAX COLLECTOR.—Acts 1927, c. 77, held to repeal Acts 1897, c. 32, creating the office of tax collector in Carroll County.
- STATUTES—MEANING OF LANGUAGE USED.—Where the will of the Legislature is clearly expressed, the court should adhere to the literal expression of the enactment without regard to the consequences, and every construction derived from a consideration of the reason and spirit should be discarded, for it is dangerous to interpret a statute contrary to its express words where it is not obvious that the maker meant something different from what they said.
Appeal from Carroll Circuit Court, Eastern District; J. S. Maples, Judge; reversed.
Festus O. Butt, for appellant.
W. J. Tate and Chas. D. James, for appellee.
[Opinion of the court by Justice TURNER BUTLER.]
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