Commercial National Bank of Miles City v. Custer County

This action was instituted by the plaintiff to recover the sum of $10,065.92, taxes paid to Custer county for the year 1922 under protest, which taxes were levied upon the shares of the capital stock held by individual owners of the plaintiff bank. After issue was joined by answer of the defendants filed to the complaint, the cause was submitted for decision upon an agreed statement of facts. The court found in favor of the defendants and ordered the action dismissed at plaintiff’s costs. Judgment was entered accordingly, and the appeal is from the judgment.

But a single question is presented…