Jaicks v. Oppenheimer
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — No». Thomas J. Seehorn, Judge. (1) Tax liens take priority in the reverse order to ordinary liens; that is, in tax liens “the last shall be first and the first last.” This rule as to general taxes is so well settled that it is conceded and requires, no citation of authority. (2) In the matter of priority there is no distinction between the lien of general taxes- and that of special taxes for -general improvements.
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Appeal from Jackson Circuit Court. — No». Thomas J. Seehorn, Judge. (1) Tax liens take priority in the reverse order to ordinary liens; that is, in tax liens “the last shall be first and the first last.” This rule as to general taxes is so well settled that it is conceded and requires, no citation of authority. (2) In the matter of priority there is no distinction between the lien of general taxes- and that of special taxes for -general improvements. The liens of special tax hills also take priority in the-reverse order of their date. Paving Co. v. Realty Co.,. 168 Mo. App. 468; Construction…
1DissentWalker, J.
(Dissenting.) — I do not concur in the majority opinion.- The conclusion reached therein, as well as in that of the Kansas City Court of Appeals, is based upon the theory that statutes authorizing special assessments are acts inherent in sovereignty and if a lien is created it should be construed as are liens of judgments for general taxes. The priority of liens for general taxes over other charges on real estate is held by this court in Morey Engineering & Construction Co. v. Ice Rink Co., 242 Mo. 241, to exist independent of legislative action. Granting the sovereignty of the State and its…
2Cases cited20 opinions
- Lyon v. AlleySupreme Court of the United States · 1889
- Morey Engineering & Construction Co. v. St. Louis Artificial Ice Rink Co.Supreme Court of Missouri · 1912
- Garrettson v. ScofieldSupreme Court of Iowa · 1876
- Clark v. HallMichigan Supreme Court · 1869
- City of Kansas v. PayneSupreme Court of Missouri · 1879
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