Smith, Inc. v. Mountrail County

JOHNSON, Judge.

This appeal involves the issue of whether road building equipment purchased under conditional sales contract and assessed to the purchaser can be distrained by the sheriff prior to its seizure or repossession by the conditional seller, to enforce payment of delinquent personal property taxes assessed aganist the tax debtor for taxes levied on other road equipment which was not subject to conditional sales contract.

The plaintiff, by this action, seeks a refund of a part of a deposit made to cover the 1952 personal property taxes of Murray and Weir. The defendants claim the…