Document: 348 U.S. 218 75 S.Ct. 244 99 L.Ed. 271 UNITED STATES of America, Petitioner,v.R. P. SCOVIL et al. No. 35. Argued Nov. 16, 1954. Decided Jan. 10, 1955. Mr. John R. Benney, Washington, D.C., for petitioner. J. D. Todd, Jr., Greenville, S.C., respondents. Justice MINTON delivered the opinion Court. 1 This case involves relative priority a landlord's distress rent under laws South Carolina and lien unpaid taxes due United States. The landlord, herein referred to as respondent, on April 7, 1952, filed in Court Common Pleas Greenville County, Carolina, an affidavit setting forth that Dan Tassey, Inc., was indebted him requesting warrant which issued. master's report shows only landlord past 'proceeded 7th day April, 1952 upon assets said corporation arrears.' record does not disclose what actually done proceedings. Code Annotated, § 41—151, provides when is magistrate may issue his naming amount with costs deliver officer service. shall forthwith demand payment (§ 41—153), if paid, he distrain sufficient property rented premises pay amount, giving list distrained together copy tenant. must be reasonable distrained, penalty action damages (§§ 41—158, 41—159). tenant has five days put up bond free from distraint 41—160). 2 next day, 8, receiver appointed corporate taxpayer-tenant insolvent. All passed receiver, who sold them realized therefrom fund over this contest waged. 3 For nonpayment due, Collector Internal Revenue received proper assessment lists office March 19, 1951, May 24, August 29, December 3, February 23, 28, notice these liens thereafter 1952. Section 3671 Code, 26 U.S.C.A. 3671, such attaches are by Collector. Therefore, long before obtained Government's had attached. 4 Supreme held that, since perfected appointed, superior States' created 3466, Revised Statutes, 31 U.S.C. 191, 191. 224 S.C. 233, 78 S.E.2d 277. We granted certiorari, 347 974, 785. However, we find it unnecessary pass effect section. hold Government prevail because its 3670, 3670. 5 other than mortgage, pledge, or judgment lien. As all liens, instant case, 3672 3672, affords no protection. States v. Security Trust & Sav. Bank San Diego, 340 47, 51, 71 111, 113, 95 53 (concurring opinion). Cf. Gilbert Associates, 345 361, 362—365, 73 701, 702, 703, 704, 97 1071. Moreover, federal sense at time were filed. Such perfection is, course, matter law. Waddill, Holland Flinn, 323 353, 65 304, 89 294; People State Illinois ex rel. Gordon Campbell, 329 362, 371, 67 340, 91 348. five-day period specified 41—160 elapsed. During tenant-taxpayer could have reacquired any interest posting provided Code. caveat more perfect come, so often cases. Co., supra; supra, pages 357—359, 306, 307; New York Maclay, 288 290, 323, 77 754. 6 It decided trial court argued here purchaser within meaning and, therefore, invalid him. A usually means one acquires title valuable consideration manner vendor vendee. Obviously, purchaser. 7 reversed. 8 Reversed.

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