Sowers v. First Nat. Bank of Perry

The First National Bank of Perry, Okla., together with its stockholders of record, brought this action in the district court of Noble county, Okla., against J. L. Sowers, as county treasurer of said county, to recover the sum of $612.96, the amount of the first half of the taxes upon the assessment made against it for the year 1918. The defendants in error will be referred to herein as the plaintiff, and the plaintiff in error will be referred to as the treasurer.

Before the first half of the taxes levied against the shares of stock in said bank became delinquent, the bank paid to the…