Currie v. Southern Manufacturers Club, Inc.

When the property of the defendant in this action came into the possession of the receiver appointed by the court, neither the city of Charlotte nor Mecklenburg County had a lien on said property for the taxes which had been theretofore levied against the defendant, and which were then unpaid. No levy had been made on said property for said taxes by the tax collector of the city of Charlotte or by the sheriff of Mecklenburg County. It is provided by statute that “taxes shall not be a lien upon personal property but from the levy thereon.” C. S., 7986. Coltrane v. Donnell, 203 N. C., 515, 166…