This chapter shall be liberally construed so as to give to the lien for drainage tax the effect of a bona fide mortgage for a valuable consideration and a first lien upon all the lands subject thereto as against all persons having an interest therein, subject only to the lien of certain other taxes as herein provided.
HISTORY: 1962 Code Section 18-573; 1952 Code Section 18-573; 1942 Code Section 6180; 1932 Code Section 6180; Civ. C. '22 Section 3234; 1920 (31) 663.
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