EXCHANGE TRUST CO., EXECUTOR,
v.
DRAINAGE DISTRICT NO. 7 ET AL.
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The Supreme Court addressed whether a levee district could enforce foreclosure decrees and assess taxes on lands for improvements and expenses incurred before the federal government issued a final certificate of title to those lands. The Court cancelled the foreclosure decrees as clouds on title and enjoined the district from taxing the lands for pre-certificate expenses, but permitted taxation for expenses incurred after the certificate was issued, reversing the Arkansas Supreme Court's judgment to the extent it was inconsistent with this holding.
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Per Curiam:
This cause came on to be heard at this term, and wa's argued by counsel; and thereupon, upon consideration thereof, counsel'for defendant in error, St. Francis Levee District, consenting, it was ordered, adjudged, and -decreed as follows, viz:
Messrs. Arthur Adams and J. A. Tellicr for plaintiff in error. Messrs. Burk Mann, Charles D. Frierson, and R. B. McCulloch for defendants in error. See ante, p. 421.
That the prayer of the complaint for cancellation of decrees of foreclosure in favor of defendant in error, St. Francis Levee District, is granted, and said decrees are cancelled and held for naught as clouds upon the title to said lands; and said St. Francis Levee District is forever enjoined from taxing or attempting to tax said lands to pay for improvements made or administrative or other expenses incurred prior to issuing of final certificate by the United States; that said lands are subject to tax for the cost of improvements, administrative, or other expenses of said St. Francis Levee District contracted for subsequent. to the issuing of final certificate from the United States, and the Supreme Court of Arkansas is reversed in so far as the judgment is inconsistent herewith, and the cause is remanded to the Supreme Court of Arkansas for further proceedings not inconsistent with this conclusion.
Mandate will issue accordingly.