Court Opinion

ID: 9825924
Source: CourtListenerOpinion
Date Created: 2023-09-01 14:21:06.145363+00
Date Added: 2024-06-11T07:41:29.752238
License: Public Domain

George Rose Smith, J. (on rehearing). Appellee earnestly insists that the Trimble case, cited in our original opinion, does not support our conclusion for the reason that there the sale was to an individual while here it was to the State. It is argued that the charge of twenty-five cents for executing the certificate of purchase cannot be included in the costs of sale when the State is the purchaser, as the certificate is not required in that instance. But this reasoning overlooks the implications of the Trimble opinion. There we held explicitly that the twenty-five cent item may be included in the amount for which land is sold at a tax sale. It makes no difference who becomes the purchaser, for our statute contemplates that the land shall be offered for “an ascertained and definite amount, including tax, penalty and costs,” and shall be sold for exactly that sum, either to an individual or to the State, Plant v. Sanders, 209 Ark, 108, 189 S. W. 2d 720. Hence if the item may properly be a part of the costs included in the sale price, which was onr holding-in the Trimble case, it is immaterial whether the State or an individual is the purchaser. In effect appellee asks us to overrule one or.the other of the cases just cited, hut we think them to he correct. Rehearing- denied.