Fresno County v. Commodity Credit Corp.

This is an appeal from a judgment declaring that' the County of Fresno has no lien under the California law upon certain cotton situate in that county by reason of the assessment of its value for taxation to its owner, or its sequestration for the owner’s unpaid taxes, which is superior to a lien upon it, created prior to the assessment and sequestration, to secure a -loan by the appellee under the provisions of the Agricultural Adjustment Act of 1938, 7 U.S. C.A. § 1281 et seq.

Appellee, plaintiff below, in its amended complaint alleged facts showing the existence of an actual controversy concerning the priority of the appellants’ lien and, as relief, prayed, for a determination of the controversy by a declaration of the law controlling the opposing contentions. The appellants, defendants below, moved to dismiss the bill on the ground that it failed to state a cause of action. The motion was denied and the court, finding that the defendant county and its assessor were “not desiring to further answer or plead,” proceeded to render in a summary way a declaratory judgment responding to the prayer of the complaint. The defendants’ desire and expectation that the court would grant…