Barker v. Morton

The question in this case is, whether the lien for taxes attaches upon personal property before the duplicate is delivered to the collector, and we think it does not.

Each man is assessed for the property, real and personal, which he owns on the first day of January. The amount of his taxes depends upon the amount of his property on that day,.(l G-. & H., p. 71, sec. 13,) though he may not, at the time he is actually assessed, be the owner of the property for the value of which he is assessed. Taxes are a lien upon real estate from the first day of January. Id., p. 99, sec. 112. As to personal…