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CHRYSLER CREDIT CORPORATION v. LEE

21855

278 S.C. 565 (1983)

299 S.E.2d 488

CHRYSLER CREDIT CORPORATION, Appellant, v. Robert E. LEE, Freeman Dodge, Inc., and C. Ellis Stafford as Treasurer and Tax Collector of Sumter County, Defendants, of whom C. Ellis Stafford as Treasurer and Tax Collector of Sumter County, is Respondent.

Supreme Court of South Carolina.

January 11, 1983.

Attorney(s) appearing for the Case

Daniel & Daniel, Columbia, for appellant.

Bryan, Bahmuller, King, Goldman & McElveen, Sumter, for respondent.

January 11, 1983.

GREGORY, Justice:

Appellant Chrysler Credit Corporation brought this action to recover taxes paid under protest to Sumter County. The sole issue concerns the priority of liens asserted upon personal property of an insolvent merchant. Summary judgment was granted respondent C. Ellis Stafford, as Treasurer and Tax Collector of Sumter County. We affirm.

Appellant was a secured creditor of Freeman...

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