DUNCAN, J.
The plaintiff asserts a right to relief because the defendant by its attachment has prevented him from enforcing a lien to secure payment of the taxes previously assessed against the owner of the attached goods. In our opinion no lien upon the goods arose, and the transferred question, as applied to the facts of this case, is answered in the affirmative. By statutory provision the plaintiff was authorized to distrain the goods and chattels of the defendant...
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