Boxer v. Sears

The opinion of the court was delivered by

Burch, J.:

The action was one of replevin to obtain possession of a filling station sold for taxes, or, in the alternative, the value of the property. Plaintiff was defeated, and appeals.

The filling station was assessed in 1922, to the owner, W. L. Reese, as personal property, consisting of structures and improvements on leased ground. On August 1, 1922, plaintiff purchased the property, and received an assignment of the lease of land on which the filling station stood. Taxes duly assessed against the property were not paid, and a tax warrant was…