Baldwin Drainage Dist. v. Brown

HUTCHESON, Circuit Judge.

When this controversy was here before1 as a part of several appeals, we affirmed all of the judgments except those involved in the appeals of I. Otto Brown, saying as to them: “The circumstance which distinguishes Brown’s appeal from the others is this: Under the Act of 1913, the lien created in favor of drainage taxes was made subordinate to the lien of state and county taxes. By an amendment in 1927, F.S.A. Sec. 298.41, the drainage-tax lien was placed on a parity with state and county tax liens. The Florida Supreme Court has ruled that a tax deed based on a…