FOLTA, District Judge.
The question which is decisive of this controversy is whether, in the absence of statute, a personal action by a municipality for the recovery of real property taxes lies against the owner.
The ninth subdivision of Section 16-1-35, A.C.L.A.1949, empowers municipalities "To assess, levy, and collect a general tax * * * upon all real and personal property, and to enforce the collection of such lien by foreclosure, levy, distress and sale...
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