Farmers' State Savings Bank v. Town Council

Vermilion, J. —

The appellee the town council of the town of Fairbank, sitting as a board of review, made a special appearance in the lower court, questioning the jurisdiction of the court upon the ground that the notice of appeal was insufficient to confer jurisdiction to hear the appeal. It appears that service of a notice addressed “to the presiding officer of the board of review of Fairbank, Iowa,” and otherwise sufficient in form as a notice of appeal from the assessment of the shares of stock of the appellant bank, was acknowledged by William H. Miller, as “presiding officer of the board…