27 Mont. 407 | Mont. | 1903
delivered the opinion of the court.
The defendants appeal from an order dissolving an injunction granted pendente lite. The case is presented on the complaint, with an accompanying affidavit, the order granting a'temporary injunction, the motion to dissolve the injunction, and the order granting the motion.
The facts alleged are as follows: On the 28th day of Decern-
“Neither the said T. J. Johns nor the said W. W. Larssen was assessed with any real property in the said county of Fergus at the times aforesaid,” — this being an allegation in the complaint.
The law covering the matters treated of in the brief and argument of counsel is Sections 3821, 3828, and 3829 of the Political Code of 1895, which are as follows:
“Section 3827. Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is. not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof.
“Sec. 3828. Every tax due upon personal property is a lien upon the real property of the owner thereof, from and after twelve o’clock m., of the first Monday in March in each year.
“Sec. 3829. Every tax due upon real property is a lien against the property assessed; and every tax due upon improvements upon real estate assessed to others than the owner of the real estate, is a. lien upon the land and improvements; which several liens attach as of the first Monday of March in each . year.”
The complaint obviously, but in a lame way, presented to the
We therefore conclude that the court erred in granting the order dissolving the injunction upon the case as presented. Reversed and remanded for further proceedings in accordance with the views expressed in this opinion.
Reversed and remanded.