Henderson Building & Loan Ass'n v. Burwell

We think that it is only necessary on this appeal to consider one question: Did the Citizens Bank and Trust Company, the defendant, have a prior right to plaintiff, on account of its attachment against the personal property of R. S. McCoin? We think so.

N. C. Code (Michie), 1931, section 1986, in part, is as follows: “Taxes shall not be a lien upon personal property, except where otherwise provided by law, but from a levy thereon,” etc. The lien for the payment of taxes assessed against personal property attaches only from the date of levy thereon, subject to certain exemptions sjoecified in…