Guaranty State Bank v. Roberts County

On the 17th of January, 1924, certain real estate in the city of Sisseton then ’belonging to 'N. 'C. Klein was transferred by said Klein to the Guaranty State Bank of Sisseton. At the time of the transfer Klein owed personal taxes for 1922 and 1923 which were then a lien on said real property and which have never been paid. On the 14th of December, 1924, the examiner in charge of the bank (it then being insolvent and in the hands of the superintendent of bank for liquidation) paid the real estate taxes assessed against the property, and the county treasurer issued his tax receipt therefor on…