Ohio Court of Appeals April 19, 1950, 21725 (Boyle v. Pub. Adjust. Const. Co.)

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OPINION

By MATTHEWS, J.:

The question presented on this appeal arose in an action to foreclose a tax lien. The tax had been levied against a large tract of land. After the tax had been levied and had become delinquent, but before this foreclosure action was filed, the owner transferred two portions so that at the time of the .