IN RE ROBERTSON

No. 422.

20 F.Supp. 270 (1936)

In re ROBERTSON.

District Court, N. D. Texas, Lubbock Division.

December 16, 1936.


Attorney(s) appearing for the Case

A. V. Weaver, Jr., of Lubbock, Tex., for intervener, City of Lubbock.

W. D. Girand, Jr., of Amarillo, Tex., and Hugh Anderson, of Lubbock, Tex., for the bankrupt, Elisha Lennox Robertson.


DAVIDSON, District Judge.

In the above-entitled cause the question has arisen as to whether or not the stock of merchandise owned by the bankrupt at the time of the sale of his stock was subject to taxes to the City of Lubbock, it being insisted that a tax lien only applies to the particular property against which taxes were assessed; that the fixtures in the drug-store of the bankrupt were assessed; and that the City of Lubbock has a lien to secure the payment of...

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