National Life & Accident Ins. v. Parkinson

MURRAH, Circuit Judge.

The National Life Insurance Company appeals from an adverse judgment in a declaratory action brought by it against the County Treasurer of Tulsa County, Oklahoma, to adjudge the ad valorem taxes on certain property located in the City of Tulsa fully paid and discharged, for the taxable years 1931, 1932, and 1935. In the alternative, it sought a judgment against the Guaranty Abstract Company and its statutory surety, the National Surety Corporation, for the amount of taxes found to be due and payable on the property for the years in question. The latter cause of action is…