L.R. Baird v. A.F. Belcher

This is an action to enjoin the defendant, the sheriff of Wells county, from selling for the personal taxes of another certain personal property which had been acquired by the plaintiff. The plaintiff had judgment in the trial court awarding a permanent injunction and the defendant appeals. The facts are not in dispute and may be stated briefly as follows: The plaintiff is the receiver of the Sykeston State Bank. In November, 1929, one Maxwell sold and transferred to the plaintiff by bill of sale a number of items of personal property. Soon after the transfer the defendant levied upon this personal property for the delinquent personal taxes of Maxwell for eight successive years, namely, 1921 to 1928, inclusive, with penalties and interest. A restraining order was issued preventing the sale and after trial of the case on the merits the plaintiff was awarded a permanent injunction.