Witschy v. Seaman

Citations

• 83 Kan. 634
• 112 P. 739
• 1911 Kan. LEXIS 210

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Sale of Personal Property — Lien for Taxes. Where a stock of merchandise is sold and transferred in bulk by the owner to another person, after it has been assessed for taxation and before the taxes thereon are paid, without retaining sufficient to pay the taxes thereon, the statute fixes a lien upon the stock therefor. (Gen. Stat. 1909, § 9236.)</p> <p>'2. - Hen Not Extinguished — Tax Warrant. The failure of the county treasurer in such a case to issue a tax warrant at once does not operate to extinguish the lien.</p> <p>U5. -- Levy for Amount in Excess óf the Lien. The fact that taxes upon other property of the former owner of the stock so transferred are included in the gross sum for which the warrant was issued against him does not make void a levy upon a part of the stock for the collection of taxes due thereon.</p> <p>■4. Replevin — Goods Taken to Satisfy Tax Lien — Tender or Payment of Tax. The purchaser of a stock of goods subject to a lien for taxes, under the statute referred to, must pay or tender the taxes due thereon before he can maintain replevin for a part of the same stock levied upon under a warrant for the collection of such taxes.</p>