Bachman-Wise Motor Co. v. Comanche County

*347The opinion of the court was delivered by

Dawson, J.:

This appeal is from a judgment denying a preference in behalf of Comanche county for unpaid personal taxes on the assets of a partnership which had made an assignment for the benefit of creditors.

The facts which were developed without dispute were these:

For some years past the Bachman-Wise Motor Company, a partnership, operated a garage and sold motor vehicles and accessories at the town of Protection in Comanche county. In 1930, 1931, and 1932, the partnership failed to pay its personal taxes. Tax warrants were regularly and timely issued…