Ferguson v. Quinn

• Decision Date: 22 February 1896
• Citation: 36 S.W. 576
• Parties: FERGUSON et al. v. QUINN.
• Court: Tennessee Supreme Court

Page 576

36 S.W. 576

FERGUSON et al. v. QUINN.

Supreme Court of Tennessee.

February 22, 1896.

Appeal from chancery court, Shelby county; John L. T. Sneed, Chancellor.

Bill by W. H. Ferguson and others against Thomas Quinn for the appointment of a receiver to collect rents from defendant's life estate, for an injunction to restrain defendant from collecting them, and for other relief. From a decree as prayed, defendant appeals. Reversed.

Smith & Trezevant, for appellant. W. K. Poston, for appellees.

ALLEN, Special Judge.

The bill in this case alleges: That, under the will of Catherine Ferguson, the defendant has a life estate in the real property described, and complainants the estate in remainder. The will referred took effect in September, 1891. That defendant has been in possession of the property since the death of Catherine Ferguson, occupying a part and collecting rents on the remainder of the property, and that defendant has failed to pay the taxes accruing since his life estate begun, and that this failure to pay the taxes endangers the remainder estate of complainants. That the property was advertised for sale, under the law of 1895, and complainants, to save said property, were forced to pay certain taxes, etc. The taxes were assessed under law prior to Act Leg. 1895. This act makes no material change in the law in respect to the question here involved. The bill prays for a receiver to collect the rent, to pay the taxes, and also for a lien to be declared upon the life estate of defendant for the taxes already paid by complainants, and for a sale of the life estate to pay complainants' claim, and for an injunction to restrain defendant from collecting the rents, which was granted and issued. A motion for dissolution of the injunction was made on the ground that the taxes were a lien only on the life estate, and that complainants' estate was not endangered by a failure to pay them. The motion was overruled. Defendant then demurred to the bill on the same ground, and the demurrer was overruled, and defendant was allowed an appeal to this court. Defendant assigned errors in this court to the ruling of the chancellor overruling his demurrer, etc.

The case presents squarely the question whether taxes accruing during a life estate are liens on that estate alone, or whether they are a lien on the fee in the property. Under section 625 of the Code and subsequent legislation, property is assessed in the name of the owner, and his personalty is...