First National Bank v. Eddy

This is an appeal by the defendant county treasurer from an order overruling his demurrer to the complaint. The demurrer was based solely on the sixth ground of section 2348, Rev. Code 1919, viz: That the complaint did not state facts sufficient to constitute a cause of action.

Shortly stated, the facts alleged in the complaint are that the general tax for the year 1921 against the shareholders of respondent bank was levied and entered on the county tax books against, respondent; that such tax was paid by it under .protest and that it was discriminatory as compared with the tax on other…