Town of Emery v. Alm

This case on appeal presents as its principal issue the order of payment of- taxes assessed agaiiist the property of an assignor who has executed a voluntary assignment, under the provisions of ch. 80 of the Statutes for the year 1919, for the benefit of his creditors. More particularly stated in its narrower aspect, the question is: Are such taxes a prior claim to the costs of administration, or vice versa?

Sec. 1698 of the 1919 Statutes provides for notice to creditors. Sec. 1699 provides that at the expiration of three months from the first publication of the notice provided for in sec.…