Security Trust & Savings Bank v. Mitts

The legal questions involved in each of the three cases are identical; hence, the cases were by agreement consolidated and are so presented on this appeal. As we view the record presented, the determination of two legal questions which arise under the issues joined will settle the controversy between the parties to this litigation. (1) Was there a legal assessment? If this question is answered in the negative that ends the controversy, for without a legal assessment there is no basis for a valid tax. (2) If there was a legal assessment, the next question which naturally arises under the…