, 1877-05-24
THE COURTS.
Personal Property Taxes Not n
Maritime Lien iii ADJ
ntfralty.
The Lancaster Insanity Case Still on
Trial Before Judge Blodgott,
Foreclosure Suits Entered
Against the Wilder
Property.

{tA~
19a''lst ene "lIoel'
Property.
NAN, a,,4. ,,,x. o.,
e~1''' Aeso1ces' ton1esaionss
Judgments. Etc.
=
,.1,, In The mattel ,, oi L; G. lqek County Col.
grim, Judge DlodEctt rendered MI Important
decision, holding: lhat pcrsonai.propcrty taxes
.,o,."" ~ H.. !. a'e Hcla IN n'.n1any' ~ 40
eateu tnat pe9sonaipfopefty tA1cs md been
leVicu year nfter scar s'ncn 1877
Pilgrim, wh1cl, shs owned, and they
a,''onase, an, to $500 last 3anaary. Previous 70
te .oonS. s;sh anu N to 1a o. lso
were nrovct1 ~, ou,1 ,,ouf ,ear,ro = na,onco ~
ksaS !, ,.t.,,, ,.o. :. ] .'.,'s,s.,
s7esal, w!'c" Mas ela,meo I'M oy party VINO haa
mortgage 1or *bs'i.a5 on the vessel. l.. T.
luck, as County Collector. filctl al intervening
petition claiming that hn Ind frat 1trn ~,
ihs tatanr, far thr sst ~ tnx,e n,,,v, rncr.
toned. The question va. thus dircetfy raised
whether pcrsonas-propcrtY taxes were mari-
limo lien, and, II 50, whether they wero enti.
tied 10 priority over d rnortgagt..
Proulioot, ut,t1 ltc decided fn tho ncgatyc on
bot,l points. lila roncluaiot1s w,are ntlontei bv
Judge p!ulgctt, who, on exceptions TO tic r.
port, oycrrulCd them and ofslcrrti IT to bs corr
flFmGil. The Co.umtssipucr STATED that the
rules in admiralty proyjtcl1 as to what SHOULD
be deemed nariliino contragtn and marittIno
liens, hut did not mention taxes. Thu revenue
prupc.ty taxes axes should be n len q,
the personal property Of tho person
assessed. The statilirs also provided for licns
on vessea fot suppIice, labor, ,.tc, mntcria1s OF
: . ii. ~
OF taxes.
The decision In tho case Of tho I,ottawanue,
q Wallace Rcp., b5S, was dccisivu OF tho quea.
tions y tho present instaare: That case decided
liens by tho admiralty law claims untlcr mari.
time cuntracts, where the State law gave Il
lieu, might come In. il t}Acrp remain
wcro to Id Maid to tlr, cxrmaion
OF claims for hons sunpl,cs md ~ nlcss tl,n con.
traets ,lnt1cr which thc claims 1ycro brought
were maintained in their nature tl ey could l,ayv
they recover against plocceds In a1n,ira!ty.
Tic Stntu laws vlyIur iicns for such claims
could 1lnt in nny wnr n1frct liz, Fn1tcroi Iaws
governing admiralty Droccefl1E1l+s Il n,1fd nut
be ior ,ioulct claimed that f,u rsouni .proncrty
tnxes wcru In any scrlbu maritime III tIlc{r
naturc 1Icy wcro assessed neuI,lsk persons,
not nEalnst things, mud VI, aG Gcu,luio remedy
cor.s s coh gr axe: ~ ae
1871; but, in Admiralty, cuns of such chnractcr
In tIc nature of secret Hens 3ycre ilnfnyurabiv
regarded, md, 1t tlue tlfgcuco weru not used,
even required that scasncne wages, the most
favored claims In Admiralty Cotjrts Rhtuild hn
prosccutcI without delay, or the advantage of
tlIc!r lIcns would be lost. Tho present ltisturcc
seemed to Lo m attcmpt To forcu on the Federal
Courts Il, nj, ail,nlrnlty proceclIng Tic colcc.
ton Of atale tax to tho exclusion Ut clains
which by tho Admiralty law woro protectri. and
their classification in tho order Ut priority liked
eh st,f,, ..,.,1,1
ted, there would 10 question o. to fts cfasBIf-
cation In tho order of priority. III tho Lotta-
wanna caao tho c!nln,s for supplies In tho homo
port weroteiorrel to tito ciala of tl,u ,nortgagcc
They couasItuted masisinu contracts. and Il They
wero postponed through being d lien on tho
vessel, how mt,cll l,,uro would claln for taxes,
not bcing marttne iu it, nnturc, bo postponcdc,tt
allowed at n!l It coul not como Ia until after
tho mortgago wus sattsiird. Tho question as to
the tux, arisfng "a It did in proceeding In nd.
down ii adnlsatty procec4EtHs, n,,d tho claim
OF tho County Collector goull therefore have
to bo dismissed.
, t,,, =; 9p a'a hAse1s1ss s easx E, =,
insanity was continued yesterday ali day betoso
Judge Dlo1gott, al,,l the courtroom was filled.
Lancaster himself sat tnotlonlcss, Ills eyes liked
Uwn, apparently tnktuE ltttle or no !ntcrost In
tho case except when atitlrcssc4l. Tho first w.t.
meas was Vroi Jewell. WHO testified that frou,
what ho had SECT, or heard Of Lancaster llo con-
BticrcI lin to be sutferinr from inclpicut par.
ulysis Ut tho braii, and L,i to wns not conlpe-
tent Mt tho tiluu uf tho trial to appreciate tbs
sItuation he was in. ''s"'~ ''
Nir. l}odcsa,lt,, u druggist, confirmed tho tcs-
t!nouy of III, Wivkeraiirn ag to The inmnnost
acr,lc.
Atr, Stau,pfoskI, q rcal.cstate dcalcr, Nnyo
several instances III wilicl, Laugastcr Ind actcd
III m Irrational 1annt,r,
ID, plASo testified that hu was acnuatntct1
with LANCASTER ami Judging from whit hu Ind
.ccn Of him III JUL, and tho testimony lio i,uI
heard Tucs,.ay md YESTERDAY. lie Considered
lin to bu Ut t,usoltml mind On tls iitl II
february last ,ylIv,, Eo was tried for pcrlury.
Dr. Pioll testified that hn l.ad k,.ow,l Lam
lin and bccn lis family pj,ysleian tho sreatcr
part of that time. During tic lust tvs Years
- H.1N S"S S~HtS