NICHOLS, J.
1. The levy of the sheriff did not show that the Caterpillar D-7 tractor was in the possession of the defendant in fi. fa. at the time of the levy; therefore ordinarily the burden of proof would have been on the plaintiff in fi. fa. Code § 39-904. In the present case the claimant assumed the burden of proof by first introducing evidence. See in this connection, Home Finance Co. v. United Motor Sales,
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