Hammerstrom v. Toy Nat. Bank of Sioux City

BOOTH, Circuit Judge.

There are here three appeals by the defendants (in each case the county treasurer and board of supervisors of Wood-bury county, Iowa), and three cross-appeals by the respective plaintiffs (two national banks and a federal joint stock land bank) from judgments entered respectively for plaintiffs in three actions brought to recover taxes paid on the shares of the capital stock of the banks, alleged to have been wrongfully and illegally assessed and collected from the respective plaintiffs, for *629various years specified in the respective complaints.

The three actions were…