Critchfield v. Nance County

Ames, C.

On April 1,1904, appellee was a depositor to the amount of $1,000 in the First National Bank of Fullerton, in this staté. He was also at the same time a debtor of the *808Union Stock Yards National Bank of South Omaha upon his promissory note for the same amount. The precinct assessor returned the amount of the deposit for taxation, refusing to set off against it the indebtedness upon the note. Appellee made an unsuccessful attempt to obtain such a set-off by the county board of equalization. He therefore appealed to the district court, by whom the set-off was allowed, and from the order…