113 Ky. 751 | Ky. Ct. App. | 1902
Opinion of the court by
Reversing.
The Commonwealth Land & Lumber Company, an incorporated company, owned some real property in Harlan county, Ky. Its creditors brought an action against it in the Jefferson circuit court to sequestrate its property in satisfaction of their debts. In the proceeding the court appointed a receiver for the company’s property, and directed him to take charge of it. The receiver appointed an agent in Harlan county, who made contracts of renting for the particular piece of property in litigation in this
By the statute the Commonwealth and county are given a superior lien upon all property within such county liable for taxes thereon. This lien is made paramount not only to other liens, but to all title and claims. By section 4154 of the Kentucky Statutes it is provided that if the taxes are not paid, and the land should be sold therefor, “if said lands purchased by individuals be not redeemed within the two years allowed for that purpose, the fee simple title shall at once vest in such individual.” Section 4080 of'the Statutes provides: “In all suits and controversies involving thé titles of land claimed or held under a deed executed by a sheriff, in pursuance of a sale for
The judgment is reversed, and the cause remanded, with1 instructions to dismiss- the rule- against appellant, and to restore to him the possession of the lot in controversy, and for such other proceedings as may be necessary, not inconsistent herewith