WARD, Justice.
This appeal challenges the right of the City to extend and collect taxes on property in a "Subdivision" lying adjacent to the corporate limits where the "Subdivision" had not been annexed by the City in accordance with the statutes pertaining thereto.
In 1916 W. O. Scroggin, being the owner of forty acres of land adjoining the west boundary of the City of Morrilton, filed a plat in the Circuit Clerk's office showing said lands to be divided...
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