Worthen v. Quinn

Decided May 15, 1889

Supreme Court of Arkansas · decided 1889-05-15

D. W. Carroll, Chancellor. This is an action brought by R. W. Worthen, as Collector, in the Pulaski Chancery Court, against Quinn 8c Gray, for the •collection of nine hundred and eighty-four dollars and thirty-eight cents, taxes on a twenty-five thousand dollar stock of goods, listed by Quinn Bros., who, at the time of the assessment were doing business in the City of Little Rock.

Cited by 4 later decisions — most recently July 1959

2 federal appellate · 2 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1889-05-15

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Per Curiam :

¶1Taxes: Enforcing lien for. When a Collector has exhausted his remedy by warrant for the distraint of taxes due on personal property, he may resort to his remedy by suit to collect them. Mansf. Dig., sec. 5757; Rapley v. Murray, 30 Ark.; State v Hirsch, 16 Lea, 40.

¶2If goods are sold by the person charged with the taxes after the lien attached, they are liable to seizure in the hands of the vendee for the satisfaction of the lien (Bridwell v. Worthen, 46 Ark., 73), and if he sells them and the Collector cannot realize the taxes otherwise, he may maintain a suit in equity against the vendee to charge the proceeds of such sale with the payment of the taxes. Dickinson v. Harris, 48 Ark., 355; Anderson v. Bowles, 44 ib., 110; Mitchell v. Badgett, 33 ib., 387.

¶3The judgment of the Chancery Court will be reversed and the cause remanded, with instructions to overrule the demurrer to the complaint.