Holt v. Achi

*171OPINION OF THE COURT BY

HARTWELL, J.

This was a hill in equity brought by the tax collector to enforce by foreclosure a statutory lien for delinquent taxes, namely, $2945.93 for the year 1902 and $1400 for the year 1903, upon certain lands of the defendant Achi, together with the penalty imposed by law for nonpayment of taxes.

The respective interests of the defendants are as follows: The lands on which the taxes were assessed were conveyed Febru-, ary 5, 1901, by the Kapiolani Estate to Achi who secured payment for the purchase money, $300,000, by mortgage of the property which was assigned May…