Gummelt v. Southwestern Indemnity Co.

McDONALD, Chief Justice.

This case presents the question of the priority of the lien of the State of Texas for Special Fuels Tax under former Article 7065b-14(g) (now Art. 10.17 Taxation General Vol. 20A V.A.T.S.), over the prior lien of a private creditor; and also, presents the question of whether a surety on a bond guaranteeing payment to the State of taxes due, who pays such taxes, under such bond upon default by the taxpayer, is sub-rogated to the priority status of the State, in asserting such lien.

W. S. and W. B. Mosley operated a service station called “Ed’s Service Sta*380tion.” The…