Kincannon V. Irwin

The appellant, plaintiff below, brought action to set aside a Treasurer's Deed executed and delivered to the appellee, K. M. Quinn, which had its origin in a tax sale conducted by the County Treasurer for the non-payment of taxes. Article 8 of Chapter 73, A.C.A.1939, sets forth the procedure to be followed for the collection of delinquent taxes. Section 73-804, A.C.A.1939 of said Article 8, relates to the form of the notice of sale to be published by the County Treasurer. Among other things, it is provided that the County Treasurer shall publish a list of the properties on which there are delinquent taxes * * * to be published in two consecutive weekly issues of the official paper, the first of which publications shall not be less than two weeks nor more than three weeks prior to the date designated upon which the sale shall commence.