Johnson City v. Press, Inc.

The bill was filed by Johnson City to enforce a lien for taxes assessed upon personal property of Appalachian Publishers, Inc., for the years 1929, 1930', 1931, 1932, and 1933. Subsequently the State and county intervened to enforce their claim for taxes.

Before the bill was filed, the personal property of Appalachian Publishers, Inc., was sold under a bankruptcy proceeding to James Hammond, subject to unpaid taxes, and by Hammond to Press, Inc., subject to unpaid taxes. The property against which the assessment was made consisted of a newspaper plant and the presses, machinery, and articles…