McFADDIN, Justice.
These two cases involve the valuation assessments against the appellant as made by the State tax assessment authorities under the provisions of § 84-601 et seq. Ark.Stats. and amendments. Appellees claim that the appeals were not filed within the time allowed, so appellant is met with a motion to dismiss the appeal in each case. We have reached the conclusion that the motions to dismiss must be sustained. Here are the crucial dates in each...
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