Oden v. Industrial Lumber Co.

This is a summary proceeding, under section 54 of Act 170 of 1898, to compel the surrender of personal property sufficient to satisfy taxes, amounting to $19,-092.01, assessed against defendant’s credits for the year 1921. In answer to the rule nisi, defendant admitted the material facts alleged in the petition of the tax collector, particularly that the list of property that had been rendered by defendant for assessment of the taxes of 1921 carried the item of “credits.” Defendant alleged, however, that all of the credits on the list rendered were due for sales of lumber, and were therefore…