State ex rel. Ely v. Ætna Life Insurance

Elliott, C. J. —

On the land involved in this controversy the appellee obtained a valid mortgage lien on the 21st day of March, 1882. An assessment was made against the land for benefits accruing from the construction of a ditch, which became a lien on the land on the 22d day of April, 1886. The principal point in dispute is, which has priority, the lien of the appellee’s mortgage or the lien of the assessment? The statute does not declare that the assessment shall be a *252prior lien, but simply provides that the assessment shall “ be a lien from the date of filing the report of the…