Kirk v. Bray

*827ON MOTION FOR REHEARING.

Gilbert, Justice.

Movants argue (1) that the effect of the present decision is to leave the law in such shape that ad valorem taxes due on property assessed against a life-tenant insolvent except for the life-estate, who dies before the time for the collection of taxes, may not then be collected from any one; and (2) that the provision of the Code, § 92-110, that “Life-tenants, and those who own and enjoy the property, shall be chargeable with the taxes thereon,” does not bind the State, but is only binding between the parties, that is, between the life-tenant and the…