Padlock Ranch, Inc. v. Smith

BluME, Chief Justice.

This is an action in replevin, brought on August 22, 1925, the plaintiff alleging that it is the owner of and entitled to the immediate possession of the property. The defendants claim the property in suit under a distraint for delinquent taxes. The court rendered judgment for the plaintiff, from which the defendants have appealed.

In the year 1922, an assessment for taxes was made against one W. D. McKeon for several thousand head of sheep, the taxes levied thereon in accordance with the law amounting to $881.39. These taxes were not paid. McKeon was in fact the manager…