Seattle-First National Bank v. Spokane County

— In 1936, Spokane county levied a tax against certain furniture and fixtures as the property of Spokane and Eastern Trust Company, a Washington corporation. Seattle-First National Bank, alleging itself to be a duly organized and existing national banking association, brought this action to restrain the collection of the taxes, alleging that it was the owner of the property, and had been since December 28, 1935. In stating the case to the court at the beginning of the trial, its counsel said:

“The point involved is the validity of the consolidation of the First National Bank of Seattle and the…