City of Sanford v. Dial

—This appeal is from an order overruling demurrers to a bill of complaint brought to foreclose the lien of tax certificates for State and county taxes, the demurrers being addressed to allegations that stated liens of the city for special assessments “are subject, subordinate, junior and inferior to the lien” of the tax certificates for State and county taxes that are being foreclosed.

The Constitution contains the following:

“The Legislature shall authorize the several counties and incorporated cities or towns in the State to assess and impose taxes for county and municipal purposes, and for…