Wilkins v. Folsom

The hill of complaint is filed under section 412 of 'the Revenue Act of 1919 (Gen. Acts 1919, p. 448), which is as follows:

“When any tax collector fails to collect any taxes and the same are charged against him on settlement with the state or county, the collector shall have a lien upon the real and personal property of the person, firm or corporation against whom such taxes were assessed, if same were properly assessed against such person, firm or corporation for repayment to him of such money which lien may he enforced in favor of such tax collector in the same manner that the liens for…