Show alv 4 COX 0 N UN tin I 1 lax IX LILS holds thit th it state an and county lien sale filpes our drainage dr linage den lien in the case of henry hansen vs oak burris Bondi committee district no 3 et al cayll case no 2672 the memorandum of dec sion I 1 an led down by judge lero H cox Is to the effect that the lien of the bond attaches at the time of the issuance of the bond that it is apt not required that the county treasurer make them in the sarnie samie identical roll as the state and county iroll that the state and county taxes are a su perlor lien to the special tax of the drainage lien that the liens can be sold separately that all sales so conducted are legal and finds for the plaintiffs against the defend ants the full text of the conclusion of judge cox coxs s decision foll olwe the court concludes that there have been no irregularities in the tax proceedings in the above cases to render the plaintiff plaintiffs s title void the court concludes that the lien tor for state and county general taxes Is prior and superior to the lien to fo drainage tax purposes and that a bale sale of the land tor for failure to pay the general county and state taxes wipes out and destroys the drainage tax lien for the entire amount of the assessed benefits levied against the land and trees the land from the lien and encumbrance of the amount of the assessed benefits listed against the land and that it further destroys the lien for maintenance levied against the land up to the time ot of the sale counsel for plaintiffs may pre pare findings and decree in accord ance herewith and submit same to the court dated february 16 1933 BY THE COURT leroy H 11 cox judge |