Central Trust Co. v. Hall

Maxwell, Judge:

On this certification we are called upon to determine the sufficiency of a bill in chancery which challenges the right of the state to subject to sale under an alleged lien certain real estate on account of unpaid gross sales taxes of the then owner for the years 1922 to 1925, inclusive. The plaintiffs came into possession and ownership of this property in 1927 by virtue of a trustee’s sale under a deed of trust executed in 1919 by Barren Creek Colliery Company, owner, which company, for the years first above stated, failed to pay its gross sales taxes aggregating $1,412.40…