STATE BY & THROUGH DORGAN v. Union State Bank

ERICKSTAD, Chief Justice.

This is an appeal by Eldor Miller, Interve-nor and Appellant, from an order of the Burleigh County District Court requiring the Union State Bank, Hazen, North Dakota, (hereinafter Bank) respondent, to comply with the administrative subpoena duces tecum served on it by the Tax Commissioner for the State of North Dakota. The subpoena duces tecum required the president of the bank to appear before the State Tax Commissioner to be examined under oath in the matter “of the accounts and methods of Eldor Miller, Hazen, North Dakota.” The subpoena also required the president…