Legal Opinion

Interstate Nat. Bank v. Pumroy, Sheriff

Supreme Court of Oklahoma

Decided December 22, 1914No. 3425PublishedCited by 2 opinions

Error from County Court, Pcrnmee County; G. T. Graves, Judge-. Action by the Interstate National Bank, a corporation, against C. I. Pumroy, as sheriff of Pawnee county. Judgment for defendant and. plaintiff brings error.

1Opinion of the CourtKane, C. J.

The only question of any substance involved herein has been récently decided by this court favorable to the contention of plaintiff in error in Fidelity Trust Co. v. C. I. Pumroy, ante, 145 Pac. 1052, as sheriff of Pawnee county, wherein it was held:

“A lien for taxes upon the property of the tax debtor is ■inferior to that of a chattel mortgage lien antedating the time the-tax lien attaches.”

Upon the authority of that case the judgment of the court below must be reversed and rendered.

All the Justices concur.

2Cases cited1 opinion

  1. Fidelity Trust Co. v. Pumroy, SheriffSupreme Court of Oklahoma · 1914

3Cited by2 opinions

  1. First Nat. Bank v. YoungSupreme Court of Oklahoma · 1932
  2. Commodity Credit Corp. v. County of OklahomaDistrict Court, W.D. Oklahoma · 1941