San Angelo Wine & Spirits Corp. v. South End Warehouse Co.

This case gives rise to the question whether a warehouseman may have a general lien, not only for charges for storage and ordinary services and expenditures incident to the business, but also for money advanced, in the case of liquors, for taxes, payable by the owner under the internal revenue laws. The determination of that question depends on the interpretation to be given to sections 27 and 28 of the Uniform Warehouse Receipts Act of this state. (See 3 Deering’s General Laws, 1931 ed., p. 4975, Act 9059, and amendment of 1933, Stats. 1933, p. 2398.)

There is no dispute concerning the facts…