Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment.
[C97, § 1015; C24, 27, 31, 35, 39, § 6882; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 420.233]
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