Board of County Commissioners v. City of Seneca

The opinion of the court was delivered by

Dawson, J.:

This appeal presents legal questions involved in the fiscal relationship of the city of Seneca to Nemaha county, growing out of the distribution of certain taxes, illegally exacted from a national bank, which the county was required to refund.

It appears that in the years 1925 and 1926 a national bank in Seneca was assessed for taxation at the current rate for tangible property. Under protest the bank paid the taxes thereby imposed, as follows:

For 1925

December 29, 1925 (first half)........................... $1,575.14

June 20, 1926 (second…