Board of County Commissioners v. Denison State Bank

The opinion of the court was delivered by

Wedell, J.:

This action was instituted by the Board of County Commissioners of Jackson county against Fred Gordon, who was delinquent in the payment of his personal property taxes, for the purpose of marshaling his personalty, determining the priority of various claimed liens thereon and obtaining proper distribution to lien claimants of the proceeds of the property sold at sheriff’s sale.

Property upon which the Denison State Bank held a chattel mortgage, and for which it later obtained a bill of sale as security for its loan, whs levied upon pursuant…