INTERSTATE NAT. BANK v. PUMROY

INTERSTATE NAT. BANK v. PUMROY
1914 OK 649
145 P. 416
45 Okla. 69
Case Number: 3425
Decided: 12/22/1914
Supreme Court of Oklahoma

INTERSTATE NAT. BANK
v.
PUMROY, Sheriff.

Syllabus

¶0 TAXATION--Tax Lien--Priorities--Chattel Mortgages. A lien for taxes upon the property of the tax debtor is inferior to that of a chattel mortgage lien antedating the time the tax lien attaches.

H. B. Martin, Chas. E. Bush, and Jno. Y. Murry, Jr., for plaintiff in error.
Redmond S. Cole, County Atty., for defendant in error.

KANE, C. J.

¶1 The only question of any substance involved herein has been recently decided by this court favorable to the contention of plaintiff in error in Fidelity Trust Co. v. C. I. Pumroy, ante, 145 P. 1052, as sheriff of Pawnee county, wherein it was held:

"A lien for taxes upon the property of the tax debtor is inferior to that of a chattel mortgage lien antedating the time the tax lien attaches."

¶2 Upon the authority of that case the judgment of the court below must be reversed and rendered.

¶3 All the Justices concur.