Case Information
*1 GENERAL VYHEA-RNEY OF~EXAS
Eon. George W. S:heppsrd, pugs 2 were turno& over to the Renkrupt~g Court at Shreveport, as being subjeot to the jurladlotlon 05 that Court, in &min.ister- ins the eaaets of the Hurrloane Petroleum Corporation, Ru&ruptt The properties, rsal and personal, remaining with the State Dlstriot Court, were dlrcloted to be scld to astirrip the Stateta prlar motor fuel tax lien, all other known lien olalmant8, exoept the taxing units lnvdlred here, hark been sajudged inrsrior to eeld lien. The prooeede rwllaed frau the ML@ af such gropertlw 8x0 In the hands of the du appd.nted and acting Reoslver in said osuse, the Hononb %I J. W. Qmmers, of Rusk, Tsxas.
If the tuxe8 involved hsre are asttesaed &Iplfn#t
properties admlnletered by tb hnkruptoy Court at Bhre~sport, then the remedy of the taxlag units olalalng suoh Mxs8 will be to duly flls their olalms I+ said oourt, If, ah the abhor hsud, the r&l and pmrse@al pmpertles’adld by the Rwelrer In ths state District Court, wera sswnsed for the tares men- tion& abovs, then the remedy of the various taxing unfta will be to rile with thsReoeloer end in the ebove~ styled oause their tax olaims, end themba en4 therein assert what priority 0S paymnt ar llsn exists sgainst the prommds in the bands of said Reeelrer. The letter of the Ter iaef~~usar- does not wfflolen8ly dewrlbe the property ~essesseb Collector to enable us to giri a more defiults s~rsnver regarding the iexum In whloh these tax alaims pily be edJ&tdlOotid, artstent to render It is not the peUog ot ~this ~JYM eplnlons regfm¶Ug questl,ens or lssu8s oh are imolved la wh! Renoe. 8lnoe the sbexe dewribed oouee I8 still Courtwlll,pxobPblp bs oslled upsn to detsrn&w pr&mltiea of the vanrims 8ar olafmcl and U4tm, we do not twl that it would bs proper fsr us to write sa oplhlfan upon this legs1 que&loa,
However, we aan emwer, In part the qusstlau sub- mitted by edrising that, rs@mdless cd p&ritles la 8nB ta the prwwds, the Tax Aesesac&&ollsotor of Rusk Cuuntp would have 110 authority to levy oh the perssnml prepsrty to oolleot taxes awowed against scari beoause such property, along with the real property, bns been wld by the Raoelrm Mder oxder of the Court, ires and alsar OS 8l.l liens, in&&g tax &MU of ell kinds, ii any exist here, such liens bdngtran6fi#med to the prwwdr,
It 1s further our opfnlon that unlew the Countr Attorhef of Rusk County, o$her proper offlolal, 4~4 lntenums in the above aeuse to assert suoh liens as arr ulat egalhst the funds In the hands oi the Reaeiver, to sane the lmxos olalmed, suoh Sunde will be paid, under order of the Court, after dlrorrrisg proper expense8, on dellnqusht motor fuel taxes, baoause the lien se~ur taxes have been deoreed to be a preferred and prior %*:?h *3 Hon. George E. Sheppard, gag0 3
mustlag the foregoing ruiiy exp&ins the atatua this imt8.t-. ~0 8r(~