FIRST NAT'L BANK v. ANDREWS

FIRST NAT'L BANK v. ANDREWS
1929 OK 551
283 P. 255
140 Okla. 268
Case Number: 18462
Decided: 12/17/1929
Supreme Court of Oklahoma

FIRST NATIONAL BANK OF TONKAWA, 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, County Treasurer, No. 18459, 140 Okla. 266, 283 P. 253, this day decided, is here adopted.

Commissioners' Opinion, Division No. 1.

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

Action by First National Bank of Tonkawa, 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.