First National Bank v. Board of County Commissioners

*782The opinion of the court was delivered by

Smith, J.:

This action was an appeal from an order of the county commissioners refusing to pay a voucher for the difference between the taxes due from a national bank at the general-property rate and the intangible rate.

At the trial in the district court it was admitted that the tax was illegally levied and had been paid under protest. It was pointed out that the claim was for the last half of the taxes for the years in question and was paid the latter part of February of each year. Penalties for its nonpayment would not have been exacted till June 20…