United States v. Bank of Mt. Hope

NORTHCOTT, Circuit Judge.

Dartmont Coal Company, a West Virginia corporation, incurred a liability to the United States of America for income taxes for the year 1920, in the amount of $11,010.-01, which was duly assessed in August, 1926. On October 14,1926, the collector of internal revenue for the district of West Virginia filed a notice of tax lien fqr the amount of this tax upon the property of the taxpayer in the office of the clerk of the District Court of the' United States for the Southern District of West Virginia, at Charleston, in Kanawha county. On April 27, 1927, the Legislature of…