Collector of Revenue v. Pioneer Bank & Trust Co.

McCALEB, Justice.

This is a summary proceeding instituted by the Collector of Revenue for enforce*573ment of a deficiency assessment against Ben Beckham, Jr., appellee herein, for additional state income taxes for the year 1945 aggregating, with principal and interest, the sum of $10,762.87. The litigation originated against Pioneer Bank & Trust Company, Shreveport, Louisiana, which had on deposit to the tax-debtor’s credit a sum exceeding the amount of the taxes and interest claimed by the Collector. This deposit was dis-trained by the Collector pursuant to R.S. 47:1569, 47:1570 and 47:1571.

In…