Byers MacH. Co. v. Cobb Bros. Const. Co.

Smith, ‘C. -J.,

delivered the opinion of -the court.

The appellant exhibited an original hill of complaint against Cobb Brothers Construction Company and others to recover possession of a gasoline steam shovel, of which the construction company is in .possession, claiming -ownership thereof under a sale for taxes. The case was tried on hill, answer and agreed statement of facts, and the hill was dismissed.

The appellant’s contentions are: (1) That the assessment under which the shovel -was sold was void; (2) that the sale of the shovel by the tax collector was void, because (a) made after the…