Jenks v. State

This case arises out of the exaction of certain conveyance taxes from the supervisor of banking in his official capacity liquidating the Spokane Savings Bank.

The facts are not in dispute. Prior to June 15,1932, the Spokane Savings Bank was a Washington banking-corporation. Since that time, the assets and property thereof have been in the possession of the supervisor of banking- for the purpose of liquidation. Between May 1, 1935, and January 1, 1936, the supervisor of banking and his predecessor in office paid to the state, out of the assets of the bank, certain conveyance taxes in accordance…