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NORTH RIVER COAL & WHARF CO. v. McWILLIAMS BROS.

No. 153.

37 F.2d 22 (1930)

NORTH RIVER COAL & WHARF CO. v. McWILLIAMS BROS., Inc. PEOPLE OF THE STATE OF NEW YORK v. MACLAY et al.

Circuit Court of Appeals, Second Circuit.

January 6, 1930.

Attorney(s) appearing for the Case

Hamilton Ward, Atty. Gen. (Borden H. Mills, Deputy Asst. Atty. Gen., on the brief), for the People of the State of New York.

Kobbe, Thatcher, Frederick & Hoar, of New York City (Karl T. Frederick and Albert H. Ely, Jr., both of New York City, of counsel), for appellee receivers.

Hornblower, Miller & Garrison, of New York City (Frederic G. Bastian, of New York City, of counsel), for appellee New York Trust Co.

Park, Mattison & Lynch, of New York City (Henry E. Mattison, of New York City, of counsel), for appellees McWilliams and Desheimer.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

CHASE, Circuit Judge (after stating the facts as above).

The New York State Tax Law (Consol. Laws, c. 60) in section 182 provides for the taxation of franchises and in section 197, as amended in 1925 (Laws 1925, c. 321), is found the basis of the appellant's claim to priority in the following provisions:

"Each such tax or fee shall be a lien and binding upon the real and personal property of the corporation, joint-stock...

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