State v. Atlanta Provision Co.

The motion to transfer to the Supreme Court the writ of error, as one involving questions in equity, is denied. The case originated as one in equity, seeking the appointment of a receiver, to which there is no objection, nor is there any complaint as to anything the receiver has done or failed to do. The sole question presented here is whether the State, in its claim of lien for sales taxes, was properly relegated to the position of an unsecured, or general, creditor in the distribution of money which will arise from the sale of the property under the receivership proceeding.…