Barbee v. Cowden

6 Citing cases

  1. In re Harris

    184 Okla. 459 (Okla. 1939)   Cited 5 times

    It is not necessary that we express any opinion as to the priority of the state's claim for an ordinary debt, since there is a recognized distinction between an ordinary debt and taxes owed the state. Missouri v. Rowse, supra; Barbee v. Cowden, 182 Okla. 334, 77 P.2d 669; 61 C. J. 70; 26 R. C. L. 25. Also cases cited above. Nor can we agree with the proposition that by enacting the statute upon assignment for benefit of creditors, section 10026, O. S. 1931, this inherent prerogative of sovereignty has been waived by the state.

  2. Commodity Credit Corporation v. County of Oklahoma

    36 F. Supp. 694 (W.D. Okla. 1941)   Cited 2 times
    In Commodity Credit Corporation v. County of Oklahoma, 36 F. Supp. 694, the Federal District Court held that the Commodity Credit Corporation was not taxable by the State of Oklahoma for the reason that it is an instrumentality of the Federal Government.

    "The fact that taxes are made a lien on property does not make the taxes a first lien. `* * * but this preference does not belong to the tax lien unless it is so declared by statute, and a law, for example, which merely enacts that taxes shall be a lien on real property does not make them a first lien.' 37 Cyc. 1144." In Barbee v. Cowden, 182 Okla. 334, 77 P.2d 669, 670, it was said: "It is the general rule that a general tax assessed and levied upon personal property is not a lien upon the property so assessed and levied against, unless it is so provided by statute. * * * No statute has been cited which makes the personal taxes herein levied a lien upon the property while title and possession remain in the person to whom it was assessed, and we know of no such provision of our statutes.

  3. McCormick Machinery Company v. Craig

    350 P.2d 301 (Okla. 1960)

    The Legislature of Oklahoma has not enacted general provisions whereby personal taxes shall be a lien on the personal property of the taxpayer so long as the title and possession remain unmolested in the taxpayer. In Barbee v. Cowden, 182 Okla. 334, 77 P.2d 669, we held: "The statutes of this state provide no lien upon personal property for personal taxes assessed, so long as the title and possession of the property remain unmolested in the person against whom the assessment is made. Therefore no such lien exists."

  4. Rogers v. Acme Oil Tool Company

    306 P.2d 704 (Okla. 1957)   Cited 1 times

    And a recorded assignment leaves the assignor no attachable interest in the assigned property, despite the fact no property inventory is filed. Barbee v. Cowden, 182 Okla. 334, 77 P.2d 669. Furthermore, plaintiff belongs to neither of the classes of persons mentioned in Sections 36 and 42, supra, as to whom an unrecorded assignment, or one without an inventory, is therein made void. In this connection, defense counsel refer to excerpts from the record showing plaintiff not only had notice of the assignment involved, but that it assented thereto; and it is upon this record showing that defendant bases its contention, under its Proposition II, that plaintiff is, by reason of said assent, estopped to assert the invalidity of the assignment.

  5. Board of Comr's Garfield v. Phillips Univ

    193 Okla. 222 (Okla. 1943)   Cited 3 times

    Where alias warrant has not been levied in such case, no lien attaches even to that surplus, and a levy thereon under the warrant, or an original warrant, is necessary to impress the same with the lien. It is so in all cases of levy on personal property for the satisfaction of the tax. Barbee v. Cowden, 182 Okla. 334, 77 P.2d 669. The rule is there stated as follows: "The statutes of this state provide no lien upon personal property for personal taxes assessed, so long as the title and possession of the property remain unmolested in the person against whom the assessment is made.

  6. Boecking Machinery v. Johnston Const

    766 P.2d 367 (Okla. Civ. App. 1988)

    The supreme court has tended to liberally construe the term "sale" as used in a related statute to ensure the payment of the current year's taxes upon disposition of personal property; an assignment for benefit of creditors has been held to constitute a "sale" that would give rise to a claim for the personal property taxes for the year in which the assignment took place. Barbee v. Cowden, 182 Okla. 334, 335-36, 77 P.2d 669, 671 (1938); Burns v. Cline, 28 Okla. 728, 115 P. 1116 (1911). MEANS, C.J., and STUBBLEFIELD, J., concur.