State ex rel. Phillips v. Rowse
Supreme Court of Missouri
Appeal from St. Louis .Circuit Court. I. It is unnecessary for defendant in this case to claim, and he does not, that the State has a preference over other creditors, for a debt due to it which arises ex contractu, and which is therefore due to it in its corporate capacity. (6 Gill & J. 205, 230.) II.
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Appeal from St. Louis .Circuit Court. I. It is unnecessary for defendant in this case to claim, and he does not, that the State has a preference over other creditors, for a debt due to it which arises ex contractu, and which is therefore due to it in its corporate capacity. (6 Gill & J. 205, 230.) II. In like manner it is unnecessary for him to claim that the State has a lien for unpaid taxes which would or should be preferred against a purchaser of personal property for a valuable consideration without notice. This would be a secret lien which would so embarrass the transfer of personal…
1Opinion of the CourtBliss, Judge
The Rlinois River Packet Company had for several years neglected to pay their taxes, although regularly assessed, and finally made an assignment under the statute to Ansyl Phillips, for the benefit of their creditors. Subsequent to the assignment the defendant Rowse, as tax-collector, seized and sold a sufficient portion of the property so assigned to pay the taxes, which was bid in for the precise amount due, for the benefit of the assignees. This suit was instituted against Rowse on his official bond, and the Circuit Court gave judgment against him.
*592It is admitted that the State has no…
2Cases cited1 opinion
- Gates v. LabeaumeSupreme Court of Missouri · 1853
3Cited by25 opinions
- Bloxham v. Florida Central & Peninsular RailroadSupreme Court of Florida · 1895
- Aetna Accident & Liability Co. v. MillerMontana Supreme Court · 1918
- Huse v. AmesSupreme Court of Missouri · 1890
- Greeley v. Provident Savings BankSupreme Court of Missouri · 1889
- Green v. ConradSupreme Court of Missouri · 1893
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