Jaicks v. Oppenheimer
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — No». Thomas J. Seehorn, Judge. (1) Tax liens take priority in the reverse order to ordinary liens; that is, in tax liens “the last shall be first and the first last.” This rule as to general taxes is so well settled that it is conceded and requires, no citation of authority. (2) In the matter of priority there is no distinction between the lien of general taxes- and that of special taxes for -general improvements.
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Appeal from Jackson Circuit Court. — No». Thomas J. Seehorn, Judge. (1) Tax liens take priority in the reverse order to ordinary liens; that is, in tax liens “the last shall be first and the first last.” This rule as to general taxes is so well settled that it is conceded and requires, no citation of authority. (2) In the matter of priority there is no distinction between the lien of general taxes- and that of special taxes for -general improvements. The liens of special tax hills also take priority in the-reverse order of their date. Paving Co. v. Realty Co.,. 168 Mo. App. 468; Construction…
1Opinion of the Court
OPINION.
BOND, J.
Appellant here (plaintiff below) brought this action on a tax bill issued to him, as part payment, for doing paving work on Cleveland avenue in Kansas City, under authority of a valid ordinance. Amount of tax bill $725.28, and issued .against lot 28, Indianapolis Place, in said city. The petition alleged that all the defendants named claimed some interest in the above-mentioned property, ¿nd prayed for the establishment of a prior lien on said property for the amount of said tax bill'against all of the defendants.
The defendants answered, setting up that they held similar tax…
2Cases cited5 opinions
- Morey Engineering & Construction Co. v. St. Louis Artificial Ice Rink Co.Supreme Court of Missouri · 1912
- Sayles v. DavisWisconsin Supreme Court · 1867
- Anderson v. RiderCalifornia Supreme Court · 1873
- Wass v. SmithSupreme Court of Minnesota · 1885
- Parker-Washington Co. v. Martha Corcoran, Richard Corrigan & Skrainka Construction Co.Missouri Court of Appeals · 1910
3Cited by20 opinions
- Woodill & Hulse Electric Co. v. YoungCalifornia Supreme Court · 1919
- Lucas v. MurphySupreme Court of Missouri · 1941
- Gershman Investment Corp. v. Duckett Creek Sewer DistrictMissouri Court of Appeals · 1993
- Little River Drainage District v. SheppardSupreme Court of Missouri · 1928
- Missouri Real Estate & Loan Co. v. BurriMissouri Court of Appeals · 1919
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