Chrysler Credit Corp. v. Lee

Gregory, Justice:

Appellant Chrysler Credit Corporation brought this action to recover taxes paid under protest to Sumter County. The sole issue concerns the priority of liens asserted upon personal property of an insolvent merchant. Summary judgment was granted respondent C. Ellis Stafford, as Treasurer and Tax Collector of Sumter County. We affirm.

Appellant was a secured creditor of Freeman Dodge, Inc. Freeman Dodge defaulted on its obligation to appellant, and appellant took possession of and proposed to sell the property covered by the Security Agreement.

Before the sale, the Tax Collector…