U.S. Supreme Court
United States v. Snyder, 149 U.S. 210 (1893)
United States v. Snyder
Submitted April 20, 1893
Decided May 1, 1893
149 U.S. 210
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.