United States v. COLOTTA

*38Holmes, J.

The question presented on this appeal is whether a tax lien of the United States for delinquent income taxes is prior in right to a mechanic’s lien asserted under Sections 356, et seq., of the Mississippi Code of 1942, where the Federal tax lien attached subsequent to the effective date of the mechanic’s lien.

The action was originally instituted on or about March 26, 1953 by the appellee, Frank M. Einehart, against I. J. Colotta and others to recover a judgment against Colotta in the sum of $4,144.02, alleged to have. been the balance owing on a construction contract, and asserting…