Pioneer Trust Co. v. Stich

Citations

• 71 Ohio St. (N.S.) 459

Syllabus

<p>.Assessments upon the trafficking business in intoxicating liquors —Become a lien upon the property on which traffic is conducted — Assessment lien is superior to prior mortgage, when —Priority of such lien not affected by fact that sale of liquor was not known, when — Liquor laws — Laws of taxation — Priority of liens.</p> <p>1. By force of our tax laws, tbe assessments upon the business of. trafficking in intoxicating liquors which it is the duty of the county auditor to place upon the tax duplicate, as well those for previous years which may have been omitted as those for the current year, become a lien upon the property in and on which such traffic has been conducted, superior to that of a mortgage given and duly entered of record prior to the entry of such tax on the duplicate and prior to the beginning of such traffic on the premises.</p> <p>:2. Such priority of lien is not affected by the fact that at the date of such mortgage no sale of liquor was ever known to have taken place on the premises; that the premises were not adapted to the traffic; that the mortgagee had no knowledge at any time of any sale of liquor thereon, or of any intention to sell on the part of any one, and that he loaned his money in good faith and had no reason to suspect or fear that any sales of liquor would ever he made on the-mortgaged premises.</p>