Proceedings of the ... Annual Meeting of the Arkansas State Bar ..., volume 6
Proceedings of the ... Annual Meeting of the Arkansas State Bar ..., volume 6
Arkansas State Bar Association
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The State rose to its present condition of prosperity in spite of these tax titles. By uniform course of judicial decision the status of tax titles became so fixed that they were no longer regarded as rendering titles uncertain. And unless accompanied by pos- session sufficient to create a bar by limitations they did not rise to the dignity of a doubtful title. It was this fact that caused the passage of the " Overdue Tax Act." There were at that time on the records of the land office 4,500,000... acres of forfeited lands. It was recog- nized that the State had a lien for back taxes, but generally had no title. The legislature, for the purpose of enforcing the lien for these back taxes, passed the Act, and entitled it *' An Act to enforce the Payment of Overdue Taxes." By virtue of this Act bills in equity were filed in counties where there were large amounts of forfeited lands. The forfeitures were universally declared void, and the amount of back taxes fixed by decree and paid by the owners of the lands or sold under order of the Court to satisfy the liens fixed by the decrees.
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