FIRST NAT'L BANK v. ANDREWS

FIRST NAT'L BANK v. ANDREWS
1929 OK 550
283 P. 254
140 Okla. 267
Case Number: 18460
Decided: 12/17/1929
Supreme Court of Oklahoma

FIRST NATIONAL BANK OF PONCA CITY, OKLA,
v.
ANDREWS, Co. Treas.

Syllabus

¶0 Taxation--Right of National Bank to Sue to Recover Amount of Excessive Levy Upon Shares of Stock Paid Under Protest.
The syllabus in the case of American National Bank of Tonkawa, Okla., v. Andrews, Co. Treas., No. 18459, this day decided, 140 Okla. 266, 283 P. 253, is here adopted.

Commissioners' Opinion, Division No. 1.

Error from District Court, Kay County; Claude Duval, Judge.

Action by First National Bank of Ponca City, Okla., v. H. N. Andrews, County Treasurer of Kay County. Judgment for defendant on his demurrer to plaintiff's petition, and plaintiff appeals. Reversed and remanded.

Thomas D. Lyons, C. L. Pinkham, Gordon Stater, and Adelbert Brown, for plaintiff in error.
Roy R. Carver, Co. Atty., and Howard C. Johnson, Asst. Co. Atty., for defendant in error.

REID, C.

¶1 This cause is reversed and remanded, with directions to overrule defendant's demurrer, and proceed under authority of cause No. 18459, American National Bank of Tonkawa, Okla., v. Andrews, Co. Treas., 140 Okla. 266, 283 P. 253, this day decided.