Document: 368 U.S. 291 82 S.Ct. 349 7 L.Ed.2d 294 UNITED STATES, Petitioner,v.UNION CENTRAL LIFE INSURANCE COMPANY. No. 52. Argued Nov. 7, 1961. Decided Dec. 18, I. Henry Kutz, Washington, D.C., for the petitioner. H. William Butler, Detroit, Mich., respondent. Opinion of Court by Mr. Justice BLACK, announced FRANKFURTER. 1 Robert G. Peters, Jr., and his wife, Oakland County, Michigan, failed to pay their 1952 federal income taxes. In January 1954 an assessment this delinquency was filed in Internal Revenue Collector's Office at which time a lien arose 'in favor United States upon all property' two delinquent taxpayers.1 Some 10 months after Government's tax arose, Mrs. Peters executed mortgage on real property they owned County secure indebtedness respondent Union Central Life Insurance Company. They defaulted payment mortgage, action foreclose Circuit joining as party defendant because its asserted lien. 2 The company claimed priority over earlier created no notice had been with register deeds then required Michigan law.2 For alleged relied § 3672(a)(1) 1939 Code, amended 26 U.S.C.A. 3672(a)(1), providing that shall not be valid against any mortgagee until has office filing such is authorized law State or Territory subject situated, whenever within Territory.' Government, however, 'authorized' meaning statute case should governed 3672(a)(2) provides 'whenever * State,' may 'the clerk district court judicial situated.' Since District before county deeds' office, Government priority. contention state based fact purporting authorize expressly contain 'a description land claimed,' even though form long used notices Courts throughout does particular asserted. support pointed 1953 Attorney General ruled containing are entitled recordation, it stipulated from ruling, up 1956,3 'it policy Register Deeds said accept recording Federal liens did legal land.' 3 Because complying law, Supreme held subordinate 361 Mich. 283, 105 N.W.2d 196. While holding accord Youngblood v. States, 141 F.2d 912 (C.A.6th Cir.), conflicts Rasmuson, 253 944 (C.A.8th Cir.). order settle conflict importance question administration revenue laws, we granted certiorari. 365 858, 81 826, 5 822. 4 requirement is, course, controlling unless Congress made so, taxes, including 'remedies collection, always conceded independent legislative states.' Snyder, 149 210, 214, 13 846, 847, 37 L.Ed. 705. unquestionably requires when authoritatively designates purpose, section purport permit prescribe contents notice. authorization might well result radically differing forms various would run counter principle uniformity accepted practice field taxation. Moreover, compliance mean superior those only described 3670 broadly creates 'upon rights property, whether personal, belonging to' taxpayer. This language include taxpayer both arises thereafter paid.4 It seems obvious expansive protection greatly reduced if enforce government agents were compelled keep aware times coming into hands delinquents. Imposition task could seriously cripple collection attribute purpose so weaken require very clear language. history 3672 belies congressional purpose. 1893 decided enforced bona fide purchasers who lien, despite attempting defeat recorded. grant relief Snyder rule, 1913 passed Act requiring, much provision here did, 'valid mortgagee, purchaser, judgment creditor' appropriate Court, or, filing, recorder deeds.5 1928 adding accordance provided *.'6 (Emphasis supplied.) Following Maniaci, 36 F.Supp. 293, aff'd, 6 Cir., 116 935, Appeals refused although proper deeds, law. emphasis placed clause added 1928, requiring situated *.' Less than years Maniaci again provisions, struck out Territory' substituted 'In Territory.'7 reports House Senate Committees reporting amendment point strongly get away ruling make that, while must where State, sufficient given Department 'without regard other general requirements respect prescribed Territory.'8 never use do provisions once more 'notwithstanding regarding content lien.'9 Report stated merely 'declaratory existing procedure long-continued Treasury Department.'10 authorizing obstacles enforcement permitted, consequently statute. therefore error courts fail give here, 8 reversed cause remanded proceedings inconsistent opinion. 9 Reversed remanded. DOUGLAS dissents. Sections 3671 Code 1939, §§ 3670, 3671, effect time. 104, Public Acts 1923, repealed April 13, 1956, 107, 1956. 104 Glass City Bank 326 265, 66 108, 90 56. Stat. 1016. 45 876. 56 957, amended. H.R.Rep. 2333, 77th Cong., 2d Sess. 173. See also S.Rep. 1631, 248. Section 6323(b) 1954, 6323(b). 1337, 83d A406-A407.

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