Citizens' National Bank v. County of Columbia

The opinion of the court was delivered by

Dunbar, C. J.

The respondent is a national bank, and, as plaintiff, filed in the superior court of Columbia county its complaint, alleging, among other things, -its corporate existence under the laws of the United States, the names of the various shareowners of the bank, with the shares owned by each shareholder, and the value thereof. The complaint continues:

“5. That plaintiff is the owner, and was so on the first day of March, 1898, of real estate in Columbia county which was valued and assessed by the assessor of said county in the year 1898 at the…