Arkansas true Democrat., 1859-12-28
Forfeited Swamp Lands.


 non-payment of taxes, 10 be sold by the Auditor, on tie second Monday of February next was advertised in our paper last week. A large proportion of these are swamp lands; in other words, lands bought from the State as $ portion of the swamp and overhowed lands granted to her by the act of September. 2S, 1850, and on which the owners have neglected or refuse'l to pay taxes Such of these as were entered sub- seouent to the 11th January, 1855, are clearly taxable, nor does it matter whether they were paid for with old scrip, new scrip or specie But, concerning the lands enter ed between the dates of January 9th, 1851, and January 11th, 1855, diverse opinions exist.
 The constitution of this State provides that all property subject to.taxation shall be taxed according to its value, and the su)rem court decided that no portion of any distinct genus or species of property on which such tax is imposed, can ever be ex empt for it. Land of certain character or class cannot be exempted, but if any land is taxed, all lands mnst be, according to their value. There is an implied agreement here between the State and her citizen, that if he will pay taxes on his property, all property of like kind, owned by others, shall also be taxed It may well be ques- toned if the exemption of any one character or class of any species of property from taxation is not in opposition to this prin ciple so clearly laid down in the constitu ton and rigidly defined by the court However, on the sixth of January, 1851, the legislature enacted as follows:
 "That to encourage by all just means the pro- gross and completion of the reclamation by offering inducements to purchasers and contractors to take up said lands; that the swamp and Overflowed land shall be exempt from taxation for the term of ten years, or until said lands are reclaimed.'
 A subsequent legislature, on the llth of January, 1855, enacted as follows:
 "That all swamp and overfowed lands, which have been confirmed to the State of Arkansas, or that may hereafter be confirmed to said State, and which have been heretofore sold located, or that may hereafter be sold or located shall be bect to taxation in the same manner other lands taxed under existing laws of this State."
 The question as to the taxation of these lands was bought before the supreme court, which, at the term, 1859, decided as fol- lows:
 "lst. That the swamp and oyerfOwed lands sold by the State under the provisions of the act of 9th January, 1851, while the l4th th section thereof was in force, by contract between the State and the purchasers exempt from taxation.
 2d. That the period of exAhbtion begins at the date of purchase from the State, and continues for ten years, if the lands are hot sooner reclaimed; and, if they are, ceases upon their reclamation, and in event continues longer than ten years, no mat ter whether reclaimed or not.
 Sd. Whenever any of the levees and drains pro- vided for by the act completed, the lands in tended to be protected drained thereby were, within the meaning of the law, reclaimed.
 ET4th. That the lands cannot be taxed until after the expiration of the period of exemption, and so much of the act of llth January, 1855, provides that they shall be, is repugnant to the constitution of the United States and vod''
 Relying upon the exemption act of 1851, and more recently upon the opinion of the supreme court, the owners of these lands have refused to pay taxes-sherins have returned them as forfeited to the State, and they are to be offered for sale. An effort was made to get the General Assembly to provide for the disposition of these lands without having them offered at public sale, but as they refused to do so, the Auditor has no alternative. They must follow the course of other lands.
 The owners contend that the lands not being subject to taxation were improperly on the tax-book; that the sheri1s having no right to receive taxes thereon, had no right to declare them forfeited and the proceedings being illegal from the start, the assessing, taxing and forfeiture included, all subse- quent proceedings are void and no purchas CT can acquire title.
 On the other hand, it will be observed that the decision of the supreme court says, the lands are taxable when reclaimed, and if the levees and drains provided for by the act were completed, 1t is a constructive re- clamation and makes them liable. On the 10th of January, 1853, the General As sembly enacted:
 "That it shall be the duty of the assessor of taxes for aachpo in thiS Stata IiliUaptlv fo and ascertain what lands sold as swamp and over flowed lands under the provisions of an act entitled 'an act to provide for the retaining of the swamp and overfowel lands donated to this State by the United States, approved January 9th, 1851, con- firmed by the general government to the State of Arkansas, have been protected from overflow by ,evees, or have been, by other means reclaimed; and to assess the same for taxation."
 In several cases, the supreme court af- frmed that the power of county courts was of original derivation and final unless a0 pealed from, as provided by law. In mat ters of taxation they have full jurisdiction. Those who assert that these lands may be properly sold, and a title can be conveyed by the deed of the Auditor, contend that the fact of these lands being placed upon the tax-books is evidence that they were sub- ject to taxation. The county courts, after due notice, examined and adjusted the as- sessment lists, and decided that these lands were properly assessed. The parties in in terest having had legal notice and failing to appear before the court and show cause why these lands should not be taxed, and | having failed to appeal from the decision of the court, cannot now avail themselves | of error therein. If the decision of the | supreme court had been that these lands | were not taxable in any event, for ten years, it would have altered the case
 A deed made by collector must recite all the acts of the assessor and collector and all things pertaining to the assessing and collection of the taxes, and affirmatively | show all these things were legally done.- Not so, with an Auditors deed. The stat ute says:
 "The deed so made shall vest in the grantee, his | beirs or aSsions good and valid title both in |