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EXETER BANKING CO. v. SLEEPER

No. 4099.

97 N.H. 321 (1952)

EXETER BANKING COMPANY v. WILLIAM H. SLEEPER & a.

Supreme Court of New Hampshire.

March 10, 1952.

Attorney(s) appearing for the Case

George R. Scammon for the plaintiff, filed no brief.

John J. Sheehan, United States Attorney and Robert D. Branch, Assistant United States Attorney (Mr. Branch orally), for the defendant, the United States of America.

Wayne J. Mullavey (by brief and orally), for the defendants William H. Sleeper and William H. Sleeper, Jr.

BLANDIN, J.

The parties agree the issue here is whether a valid mortgage lien existed on the property in question in favor of the defendant Sleeper prior to the creation of the tax liens of the claimant, the United States of America. If such a lien did exist, then Sleeper must prevail. United States v. Sampsell, 153 F.2d 731; note 174 A. L. R. 1387. This is true here whether or not the authority of the Sampsell

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