McCracken County v. Mercantile Trust Co.
Court of Appeals of Kentucky
Case 49 — PETITION EQUITY appeal erom m’cracken circuit court. By virtue of the act of February 12,1872, to facilitate the collection of taxes in McCracken county, a perpetual lien attached to the lot in contest upon the levy and assessment of the taxes herein sought to be collected, and the act of 1884 was not intended to give a new right, but rather to preserve an old one.
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Case 49 — PETITION EQUITY appeal erom m’cracken circuit court. By virtue of the act of February 12,1872, to facilitate the collection of taxes in McCracken county, a perpetual lien attached to the lot in contest upon the levy and assessment of the taxes herein sought to be collected, and the act of 1884 was not intended to give a new right, but rather to preserve an old one. (Session Acts 1871-2, p. 338.') Brief not in record. 1. A lien is a mere incident to the debt it secures, and when the debt is barred by limitation, the lien ceases to exist. (Yeates v. "Weeden, 6 Bush, 439; Vandiver v.…
1Opinion of the Court
JUDGE HOLT
delivered the opinion op the court.
The appellee, Marcella Laurie, was the owner, in 1873 and 1874, of a lot of land in McCracken county, which was assessed for taxation for those years for county purposes. The taxes remaining unpaid, the county collector, on December 17, 1874, sold the property to satisfy the amount owing for 1873; and on March 8, 1875, he again sold it for the taxes of 1874, the county in each instance becoming the purchaser at the price of the taxes due upon it. Subsequently, the Mercantile Trust Company purchased the property.
On the J8th day of February, 1884,…
2Cases cited5 opinions
- Brown v. ParkerWisconsin Supreme Court · 1871
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