sufficient. For this reason it has been held that a description of land for assessment by the abbreviations commonly used to designate government subdivisions would be sufficient. Cooper v. Lee, 59 Ark. 460.
In the case at bar the assessor attempted to assess a forty acres in section 24, in township 13 and range 7, in Drew county, in this state. It was a legal subdivision of land—a fourth of a quarter of a section of land. As described, it was described as the NE. SE. of that section. The first is the abbreviation of northeast, and the last of southeast. In the order they are used, they could designate only one legal subdivision of a section into forty acres, and that is the northeast-quarter of the southeast quarter. They are not reasonably susceptible of any other interpretation. We think the land was sufficiently described in the assessment and notice of sale.
We have not overlooked the ruling of the court in Cooper v. Lee, 59 Ark. 460. In that case the land in controversy was described as "N. NE. section 2, Township 15 Range 6, 87.19 acres." The section was not described as a fractional section, and 87.19 acres were not a legal subdivision, according to survey of the government, of a regular and complete section. There was nothing in the description in that case to show what was meant by the abbreviations, as in this. The "N" might have as reasonably been construed as meaning the North part as the North half. The description was not sufficiently certain to protect the interests of the owner.
The question we have decided is the only one presented by counsel in their briefs for our consideration. We decide no other.
Reversed and remanded for a new trial.
