Hampe v. Philipp

The taxes in question were levied in 1923, and became collectible in 1924. The second half of the taxes collectible against the plaintiff in 1924 became delinquent on October 1st of that year. These taxes were levied upon certain bank stock owned by the plaintiff at that time. In July, 1924, the bank closed its doors, and the stock presumptively became a liability, rather than an asset. The amount of the taxes was $91, plus penalty. The contention of appellant, as made here, is that the tax was not a lien upon his homestead. In support of this proposition, the appellant contends further that…