City of Richmond v. Bird
Citations
- 249 U.S. 174
- 39 S. Ct. 186
- 63 L. Ed. 543
- 1919 U.S. LEXIS 2241
Syllabus
<p>Under the law of Virginia and the charter of the City of Richmond, the city’s claim for delinquent taxes on personal property, unsupported by distraint, is no better than the claim of a general creditor and is inferior to a landlord’s lien secured by levy of a distress warrant. P. 177.</p> <p>Section 64a of the Bankruptcy Act, in directing payment of taxes before dividends to creditors, means general creditors; when bj the local law a lien for a private debt is superior to a claim for taxes, its status is preserved by § 67d (as it was before 1910), if the lien was given or accepted in good faith and not in fraud of- the act, for a present consideration. Id.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- construing Section 67d of the 1898 Bankruptcy Act to prohibit lien avoidance
Source: CourtListener parenthetical corpus (CC0).
Judges: McReynolds, Day, Clarke
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.