Algyre v. Seminole County

This case was submitted on an agreed statement. The question 'involved is whether or not a chattel mortgage takes preference in payment over a tax warrant issued for taxes of the owner of the mortgaged property. The taxes involved were those of 1928 and 1929. The mortgage was recorded May 31, 1928. The tax warrant issued April 22, 1929.

The Legislature has not seen fit to provide in express terms for a tax lien on personal property which will take precedence over a recorded chattel mortgage. The matter has recently been before this court in the ease of First National Bank of Comanche v. Young,…