First National Bank v. Benton County

This action was instituted by the First National Bank of Corvallis, a national banking association, to recover from Benton county taxes paid by the bank on assessments against personal property owned by it, for the years 1930 to 1937, inclusive; and to recover like taxes for the year 1930 paid by Corvallis State Bank, which during that year was merged with the plaintiff banking association. Only one of the payments of taxes, that of March 1, 1937, was made within six years prior to March 21, 1942, the date when this action was commenced.

The defendant in its answer admits the payment of taxes…