Gray v. County of Boundary

Plaintiffs and appellants, land owners in Boundary county, paid the last half of their duly levied taxes for the year 1925 by delivering to Inez Cave, treasurer and tax collector, their personal checks drawn on the First State Bank of Bonners Ferry. At the time they had ample funds on deposit to pay the checks, had they been presented.

On July 6, 1926, without the cheeks ever having been presented, the bank closed and was taken over by the Commissioner of Finance. The treasurer and tax collector had issued tax receipts, but took no steps to have them canceled nor did she ever notify any one of…