State Ex Rel. Com'rs of the Land Office v. Roberts

The question presented is the relative standing of a lien for taxes upon real property and a mortgage lien in favor of the state created by a loan of trust funds administered by the Commissioners of the Land Office. The judgment below held the liens coequal. The majority decision holds the lien for taxes represented by tax sale certificates inferior. I hold that conclusion wrong.

Section 9724, C. O. S. 1921, provides, in part:

"Taxes upon real property are hereby made a perpetual lien.”

That is the only statute now in effect dealing with the priority of the two liens, for, in Board of County…