First National Bank of Council Bluffs v. Burke

I. A motion in this court to dismiss the appeal has been filed by appellees on the ground that the county officials, defendants herein, are no longer incumbents in their respective offices. If the actions were merely personal actions against the named officials, there would be merit in the contention. The corrections made by the county auditor which constitute the basis of this appeal were made by him in his official capacity. The taxing district is the real party in interest, and Pottawat-tamie county is a party defendant. The defendant county auditor is not in privity with his successor in…