United States v. Snyder
149 U.S. 210 (1893)

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U.S. Supreme Court

United States v. Snyder, 149 U.S. 210 (1893)

United States v. Snyder

No. 229

Submitted April 20, 1893

Decided May 1, 1893

149 U.S. 210

Syllabus

The lien imposed upon the real estate of a manufacturer of tobacco, snuff, or cigars by Rev.Stat. § 3207, to secure the payment of internal revenue taxes, is not subject to the laws of the state in which the real estate is situated respecting recording or registering mortgages or liens.

The case is stated in the opinion.

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