State ex rel. Gottlieb v. Wilson
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — Ho». James Gibson, Judge. (1) The taxes are prior liens against the real estate, and this lien can not be discharged without, at least, some payment to the State. (2) The costs in the case are not separate liens against the property, but constitute a pari of the tax lien, and, therefore, are-only entitled to a proportionate payment.
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Appeal from Jackson Circuit Court. — Ho». James Gibson, Judge. (1) The taxes are prior liens against the real estate, and this lien can not be discharged without, at least, some payment to the State. (2) The costs in the case are not separate liens against the property, but constitute a pari of the tax lien, and, therefore, are-only entitled to a proportionate payment. R. S. 1889, sec. 7683, R. S. 1899, sec. 9304. (3) Tax liens are not merged in the judgment, and the State has a prior right to a payment, paramount to other creditors. Fleckenstein v. Baxter, 114 Mo. 493; Greeley v. Bank, 98…
1Opinion of the CourtFox, J.
This is an appeal from a final order of the circuit court of Jackson county, overruling a motion made by the appellant, for the distribution of certain proceeds of sale in the above-entitled cause. The State brought its suit in the circuit court against defendants to enforce payment of certain taxes against real estate in Jáckson county, and there was a final judgment and sale under said suit. The money realized was paid into the hands of the sheriff of Jackson county, and plaintiff filed a motion in said cause to require the sheriff to distribute the proceeds. Said motion, omitting caption,…
2Cases cited4 opinions
- Hoover v. Missouri Pacific Railway Co.Supreme Court of Missouri · 1893
- Greeley v. Provident Savings BankSupreme Court of Missouri · 1889
- Fleckenstein v. BaxterSupreme Court of Missouri · 1893
- State ex rel. Kemper v. SmithMissouri Court of Appeals · 1883
3Cited by4 opinions
- Chilton v. Pemiscot County.Supreme Court of Missouri · 1932
- Chilton and Juden v. Drainage DistrictMissouri Court of Appeals · 1933
- Collector of Revenue v. WileyMissouri Court of Appeals · 2017
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1977