Seminole Supply Co. v. Seminole Refining Co.

On May 22, 1930, U. V. Dar-land, an officer of Seminole Refining Company, a corporation, made a return to the county assessor of Seminole county of certain personal property for assessment, describing it as “Oil blending plant equipment and supplies $5,000 located 2 Mi E of Seminole on Highway #3”.

Taxes not having been paid on this property, the county treasurer on September 27, 1932, issued an alias tax warrant and placed (lie same in the hands of the sheriff of Sem- iuole county, wlio took charge of and, upon ten days notice, sold, on October 10, 1932, to plaintiff in error at tas sale the…