Witschy v. Seaman

'The opinion of the court was delivered by

Benson, J.:

The appellant, as sheriff, levied a tax warrant on personal property, part of a stock of merchandise and fixtures sold and transferred to the appellee on April 15, 1907, after taxes for that year had been assessed thereon. These taxes were not paid, and :a tax warrant was issued therefor January 25, 1908, against the former owner. The appellee treated the levy as void, replevied the property from the sheriff, ■and recovered judgment for possession. The sheriff •appeals.

The statute under which the appellant claims that his proceedings should…