Western Beverage Co. v. Hansen Et Ux.

I dissent. The prevailing opinion seems to me to be contrary to the clear meaning and express language of Sec. 15-7-48, R. S. U. 1933. I sympathize with the desire to keep the lien for general taxes paramount, but in the face of a clear intent of the legislature to make it equal with the lien for special assessments, I think that it cannot be done.

The opinion states that “all provisions must be given effect in spite of apparent conflict if it is possible to do so,” and then proceeds to discuss an “irrepressible conflict” which does not exist. The method of creating this conflict is to argue…