Southern Ohio Savings Bank & Trust Co. v. Bolce

In both causes the principal question of law presented is the order in which the proceeds of the judicial sales should be distributed among the various claimants — the state of Ohio, the United States, and other creditor lienholders, where the total funds are insufficient to pay all such claims. The state of Ohio claiming priority under the state laws insists that it is entitled to have all its taxes accrued at the time of sale paid first out of the proceeds of such sales.

Section 2, Article XII of the Constitution of Ohio, provides for taxation of lands and improvements thereon by uniform…