1. Generally, a sale of property under legal process will not divest the State of its lien for taxes (Civil Code of 1910, § 1141) ; nor a municipality of its lien for taxes. Freeman v. Atlanta, 66 Ga. 617.
2. Liens upon the property of a corporation in the hands of a receiver, held by strangers to the record, are not divested by the receiver’s sale. Denny v. Broadway National Bank, 118 Ga. 221 (2), 223 (44 S. E. 982) ; McLaughlin v. Taylor, 115 Ga. 671 (42 S. E. 30).
3. It is the duty of a court of equity to direct its' receiver to pay the taxes accruing on the property of an insolvent corporation while in the hands of the receiver, upon a timely application for that purpose made by the purchaser of such property at the receiver’s sale. Cf. Dysart v. Brown, 100 Ga. 1 (26 S. E. 767); Ferris v. Van Ingen, 110 Ga. 102 (35 S. E. 347).
4. Accordingly, where on the petition of a mortgage creditor all the assets of an insolvént manufacturing corporation were placed in the hands of a receiver in September, 1915, and the receiver, under the direction of the court, held and used them for the benefit of the corporation until June, 1916, at which time all the assets in his hands were sold by
Judgment reversed.