Murphy v. Shepard

Decided November 15, 1889

Supreme Court of Arkansas · decided 1889-11-15

<p>Taxes : Assessor’s failure to take official oath.</p> <p>Although an Assessor fails to take the general oath of office required by law, he is an officer de facto and his acts are valid when questioned collaterally.</p>

Cited by 3 later decisions — most recently March 2025

3 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1889-11-15

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Per Curiam.

¶1 official oath. An assessor who fails to take the general oath of office required bythelaw, is an officer de facto, and his acts are valid when questioned collaterally. Moore v. Turner, 43 Ark., 243; Twombly v. Kimbrough, 24 ib., 474; Equalization Board v. Landowners, etc., 51 ib., 516; Cooley Taxation [2 ed.), PP. 253-6.

¶2Affirm.