City of Tampa v. Lee

The only question presented by the .record filed herein is whether liens' of special assessments for paving improvements made by the city under its charter Act, are of equal dignity with State and county taxes. This appeal is from a final decree in which liens for State, county and municipal taxes were given priority over city special •assessments' for paving improvements.

Statutes of the State contain the following:

“All taxes imposed pursuant to the Constitution and laws -of this State shall be a first lien superior to all other liens on any property against which such taxes have been…