William Howard Taft

“ And on May 31, 1922, the county court made an order establishing a readjustment of the assessment of benefits. Rice died, and the Exchange Trust Company succeeded him as his executor. This suit was brought to enjoin the enforcement of the assessments on his property in the drainage district, on the ground that the assessments were made while the land in question was the property of the United States, and before Rice's title had ripened into ownership. ”

“ In order to secure protection against such flood waters, and to secure better drainage to their own lands, they petitioned the county court to allow their lands to be added to drainage district No. 7 of Poinsett county. On March 15, 1918, the petition for annexation of the homestead lands of Rice and others east of the river was acted upon by the county court, and the order of annexation was made. It provided that there should be levied against the lands annexed assessments in accordance with the benefits which the lands should receive from the cost of the drainage. ”

“ Objection was made to the defects in the proceedings of annexation, but they were cured by an act of the Legislature covering the reassessment, which was approved and confirmed March 23, 1923 (Special Acts Ark. 1923, p. 1638) . It is quite clear that this curative act was completely effective. ”