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GULLEY v. WISDOM

No. 6937.

69 F.2d 495 (1934)

GULLEY, State Tax Collector, v. WISDOM.

Circuit Court of Appeals, Fifth Circuit.

February 28, 1934.

Attorney(s) appearing for the Case

Chalmers Potter, of Jackson, Miss., for appellant.

Fulton Thompson, of Jackson, Miss., and Hugh V. Wall, of Brookhaven, Miss., for appellee.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

Gulley, as tax collector, acting for the city of Brookhaven under a state law, sought to establish a preferential lien or priority upon the assets of the failed First National Bank of Brookhaven in the hands of its receiver for the city's deposits amounting to $33,162.92. The essential facts are that in March, 1929, the city authorities ordered that the bank be selected as a city depository for one year and until a successor was qualified; the...

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