Baker v. Black

JACKSON, Justice.

The city of Hereford, a municipal corporation, on February 16, 1932, filed suit in the county court of Deaf Smith county against Omer Baker and his wife, Mrs. Omer Baker, defendants, to recover $170.21 alleged to be due the city as taxes, interest, penalties, and costs, for the years 1925 to 1932, inclusive. The city also sought to foreclose its tax lien alleged to have been properly created by levy and assessment-on the defendants’ stock and fixtures situated in the Stockmen’s Cafe, which were rented to and used by Mrs. Waldrop in conducting the café in a building leased…