United States v. Elliott

The complaint seeks the recovery of $203.69 from defendant Howard Elliott, who holds this sum of money as a stakeholder as between the plaintiff and the County Commissioners of Routt County, Colorado.

Elliott was the clerk at a sale of personal property on which the United States held chattel mortgages. The County Commissioners of Routt County have asserted a claim to the sum which is being held, claiming it by virtue of the county’s personal property tax lien against the property which was sold. The facts have been stipulated.

From the stipulation it appears that on October 15, 1959, there was…