Title: INTERSTATE NAT. BANK v. PUMROY
Citation: 145 P. 41 6, 1914 OK 649, 45 Okla. 69
Docket Number: 
State: Oklahoma
Issuer: Oklahoma Supreme Court
Date: December 22, 1914

INTERSTATE NAT. BANK v. PUMROY Annotate this Case INTERSTATE NAT. BANK v. PUMROY 1914 OK 649 145 P. 416 45 Okla. 69 Case Number: 3425 Decided: 12/22/1914 Supreme Court of Oklahoma INTERSTATE NAT. BANK v. PUMROY, Sheriff. Syllabus ¶0 TAXATION--Tax Lien--Priorities--Chattel Mortgages. A lien for taxes upon the property of the tax debtor is inferior to that of a chattel mortgage lien antedating the time the tax lien attaches. H. B. Martin, Chas. E. Bush, and Jno. Y. Murry, Jr., for plaintiff in error. Redmond S. Cole, County Atty., for defendant in error. KANE, C. J. ¶1 The only question of any substance involved herein has been recently decided by this court favorable to the contention of plaintiff in error in Fidelity Trust Co. v. C. I. Pumroy, ante, 145 P. 1052, as sheriff of Pawnee county, wherein it was held: "A lien for taxes upon the property of the tax debtor is inferior to that of a chattel mortgage lien antedating the time the tax lien attaches." ¶2 Upon the authority of that case the judgment of the court below must be reversed and rendered. ¶3 All the Justices concur.