United States v. Scovil

This case involves the relative priority of a landlord’s distress for rent under the laws of South Carolina and a lien for unpaid taxes due the United States. The landlord, herein referred to as respondent, on April 7, 1952, filed in the Court of Common Pleas for Greenville County, South Carolina, an affidavit setting forth that Dan Tassey, Inc., was indebted to him for rent and requesting a distress warrant which issued. The master’s report shows only that the landlord for past due rent “proceeded on the 7th day of April, 1952 to distress upon the assets of said corporation for said rent in…