Opinion ID: 1788028
Heading Depth: 1
Heading Rank: 1

Heading: on motion for judgment to remand cause on mandate of supreme court of the united states

Text: McGEHEE, C.J. (Hn 4) On April 18, 1955, we entered a judgment affirming the final decree of the Chancery Court of Sunflower County in the above styled cause, for the reasons stated in the opinion reported in 79 So.2d 474. There was involved the question of the priority of certain mechanics' liens under Section 356, et seq., Miss. Code of 1942. We held that the mechanics' liens had priority over the Federal tax lien arising from a back assessment of income taxes, since our statute itself created the lien and it was prior both in time and in right over the back assessment for income taxes due the Federal Government. The United States of America filed its petition for a writ of certiorari in the Supreme Court of the United States. That Court reversed our decision without an opinion, that is to say without assigning any reason therefor. The question presented by the petition for certiorari was: Whether a lien of the United States for unpaid federal taxes, arising under Sections 3670 and 3671 of the Internal Revenue Code of 1939, is superior to a statutory mechanic's lien accorded by state law to contractors, laborers and materialmen, where the contract giving rise to the mechanic's lien had been performed but no steps had been taken to file or enforce such lien before the federal lien arose and was recorded. Our interpretation of our own state statute, as to when a mechanic's or materialmen's lien arises, appears to have been given no weight by the Supreme Court of the United States, nevertheless we have no alternative than to sustain the motion to reverse and remand the decree of the Chancery Court of Sunflower County, Mississippi. The motion to reverse and remand the cause on the mandate of the Supreme Court of the United States is accordingly sustained.