ROSS, District Judge.
The collection of lawful taxes must not be frustrated by the claims of private individuals whose rights are junior in point of time, and inferior in point of rank, to those of the sovereign.
In the instant case, the plaintiff's tax lien notice was filed months before the deceased taxpayer or his successors in interest acquired any right or title to the two-ton truck that constitutes the res in this in rem proceeding.
Both on reason...
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