Walcott v. McCarroll

The Bank Commissioner filed his petition for the sale of assets of the Bank of Gage and the county treasurer of Ellis county intervened and asked that the Bank Commissioner be required to pay the personal taxes assessed against the bank for the year 1921. Judgment was renderel in favor of the intervener, adjudging that the assets of the bank in the hands of the Bank Commissioner were subject to a lien for the taxes. Prom this judgment the Bank Commissioner has appealed.

The sole question presented is whether taxes assessed in the name of the bank on its shares of stock constitute a lien on the…