Parker-Washington Co. v. Martha Corcoran, Richard Corrigan & Skrainka Construction Co.
Missouri Court of Appeals
Appeal from St. Louis City Circuit Court. — Hon. Robert M. Foster, Judge. (!) Tax liens take priority in the reverse order of other liens, namely: “The last shall be first and the first last.” In the matter of priority there is no distinction between the'lien of general taxes and that of special taxes for improvements. The liens of special tax-bills also take priority in the inverse order of their date. Burke v. Lukens, 12 Ind.
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Appeal from St. Louis City Circuit Court. — Hon. Robert M. Foster, Judge. (!) Tax liens take priority in the reverse order of other liens, namely: “The last shall be first and the first last.” In the matter of priority there is no distinction between the'lien of general taxes and that of special taxes for improvements. The liens of special tax-bills also take priority in the inverse order of their date. Burke v. Lukens, 12 Ind. App. 618; Morey v. City of Duluth, 75 Minn. 221; 2 Cooley on Taxation (3 Ed.), p. 875; Anderson v. Rider, 16 Cal. ,131; Board of Regents v. Linseott, 30 Kan. 210;…
1Opinion of the CourtNortoni, J.
-The question for decision in this case relates to the priority of lien between two special taxbills issued against the same property for different improvements. The court adjudged a priority to the lien of the taxbill which was prior in point of time and defendant, who is the holder of the junior bill, prosecutes the appeal.
Plaintiff instituted the suit on its taxbill, which is the one first issued against the owner-of the property, to the end of enforcing its lien thereon. The Skrainka Construction Company, who had improved the property subsequent to the issue of plaintiff’s bill, became a…
2Cases cited14 opinions
- Rankin v. ScottSupreme Court of the United States · 1827
- City of St. Louis ex rel. Seibert v. AllenSupreme Court of Missouri · 1873
- Sheehan v. Good Samaritan HospitalSupreme Court of Missouri · 1872
- State ex rel. Ely v. Ætna Life InsuranceIndiana Supreme Court · 1889
- Des Moines Brick Manufacturing Co. v. SmithSupreme Court of Iowa · 1899
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3Cited by6 opinions
- Jaicks v. OppenheimerSupreme Court of Missouri · 1915
- Missouri Real Estate & Loan Co. v. BurriMissouri Court of Appeals · 1919
- St. Louis Union Trust Co. v. Franklin-American Trust Co.Court of Appeals for the Eighth Circuit · 1931
- Powell v. City of AmarilloCourt of Appeals of Texas · 1933
- Crumley, Jones Crumley Co. v. HermannCourt of Appeals of Kentucky (pre-1976) · 1933
1 more not listed; retrieve them via the Exa API.