The judgment of the court below must be affirmed.
A tax is said to be an enforced liability or indebfedness-for the support of government. But this is a personal liability, and of itself creates no lien on the property of the tax payer. A lien may be created by law for the payment of this liability, as well as other indebtedness. When taxes are assessed and placed in the hands of the tax collector for collection, this is equivalent to a docketed judgment and execution thereon placed in the hands of the slier" iff. A docketed judgment creates a lien on che real estate of the defendant. Code, Sec. 435. But it creates no lien on personal property until levied as against a bona fide purchaser. Code, Sec. 448 (1). It cannot be contended that tax lists in the hands of the tax collector have a .greater force than an execution in the hands of the sheriff. And as it is admitted that there was no levy made on the goods of Elack & Co., assigned to defendant for the benefit of creditors, and that defendant had sold them andl collected the purchase-money before the commencement of this action, it is clear that plaintiff' had no lien on these goods for the payment of this tax. And if it had no lienv it had no claim of any kind against them, as there is nothing in the case to create an equity.
This being so, and plaintiff not being able to levy on the goods, proceeded by attachment against the defendant, *795who still had a part of the proceeds of the sale of this property in his hands, and which plaintiff alleges is liable for this tax. In this proceeding the plaintiff'must fail,-for-two reasons : First, for the ieason that the money, still in-the hands of defendant, arising from the sale of the goods, assigned to him, does not belong to Flack &> Go., the tax debtors, but to their creditors, under the terms of the deed of assignment. Therefore, the defendant owes Flack & Co. nothing; and, second, for the reason that it is admitted, in the case agreed, that the tax debtors, Flack & Co., asked, in addition to the homestead reserved, and took, the personal property exemption of $500, allowed them by law'out of the partnership effects assigned to defendants. And they still had this on hand at the commencement of this proceeding.
This property was not exempt from the payment of this tax. And neither the plaintiff nor the tax collector could proceed by attachment and garnishment until this property was exhausted, had defendant been indebted to Flack & Co. Act of 1895, Oh. 119, Sec 1 ; Act 1893, Oh. 296„ Sec. 1.
There is no error aud the judgment is affirmed.
Affirmed..