City of Excelsior Springs ex rel. McCormick v. Henry
Missouri Court of Appeals
Appeal from Clay Circuit Court. — Hon. J. W. Alexander, Judge. (1) The lien of the State for its taxes is prior and paramount to all other liens. Fleckinstine v. Baster, 114 Mo. 493; Stafford v. Fizer, 82 Mo. 393; Boyd v. Ellis, 107 Mo. 394; Allen v. McCabe, 93 Mo. 138. (2) Tax liens and the proceedings to foreclose them are governed by the same rules as mortgages.
Read the full summary
Appeal from Clay Circuit Court. — Hon. J. W. Alexander, Judge. (1) The lien of the State for its taxes is prior and paramount to all other liens. Fleckinstine v. Baster, 114 Mo. 493; Stafford v. Fizer, 82 Mo. 393; Boyd v. Ellis, 107 Mo. 394; Allen v. McCabe, 93 Mo. 138. (2) Tax liens and the proceedings to foreclose them are governed by the same rules as mortgages. Klutz v. Gardiner, 65 Pac. 771. (3) The judgment or decree in a suit to foreclose a lien against real property binds all parties whose interest attached pendente lite. 9 Ency. of Pleading and Practice, page 339, and cases cited in…
1Opinion of the CourtSmith, P. J.
Action to enforce taxbill against a certain lot in the city of Excelsior Springs — a city of the fourth class — for a street improvement. The taxbill was dated November 5, 1894. The action thereon was begun October 31, 1899.
It appears from the record that the state and county taxes for the year 1890, become delinquent and suit was brought by the collector on April 23, 1892, against Atchison, who was then owner, for the collection of the *452said taxes, and judgment was recovered in June, 1895. Later on, execution was issued and the lot was sold thereunder, in 1897, to Metheny who received a…
2Cases cited7 opinions
- Anderson v. RiderCalifornia Supreme Court · 1873
- White v. KnowltonSupreme Court of Minnesota · 1901
- Odell v. WilsonCalifornia Supreme Court · 1883
- State ex rel. Rosenblatt v. WernerMissouri Court of Appeals · 1881
- State ex rel. Rosenblatt v. HemanMissouri Court of Appeals · 1879
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Peters v. DonaWyoming Supreme Court · 1936
- State Ex Rel. McGhee v. BaumannSupreme Court of Missouri · 1942
- Parker-Washington Co. v. Martha Corcoran, Richard Corrigan & Skrainka Construction Co.Missouri Court of Appeals · 1910
- Allen v. State Mortgage Corp.Court of Appeals of Texas · 1928
- City of Laclede Ex Rel. Abell v. LibbyMissouri Court of Appeals · 1926
3 more not listed; retrieve them via the Exa API.