Gilman v. Stock Exchange Bank

The opinion of the court was delivered by

Doster, O. J. :

This was a contest for priorities between the holder of a tax lien and the holder of a mortgage lien on real estate. Judgment went in favor of the former, and the latter has prosecuted error. The defendant in error the Stock Exchange Bank had been the owner of the property, which had been *88sold for taxes. The defendant in error C. W. Cupp was a tenant of the bank, but was not under obligation to pay the taxes. On January 80 he purchased the tax-sale certificate, and the following July “became entitled to and received a tax deed. On…