Lyman v. First National Bank

This action was brought by the Bank against the Sheriff and his bondsmen to recover money that the Sheriff had collected from the Bank on a tax warrant. The contention of the Bank was and is, that there is no law of the State of Kansas requiring the Bank to pay taxes on the stock of its *75shareholders; that where our statute says “shall” pay the taxes of the shareholders, the legislature meant “may”; and that there was no warrant in law for the treasurer issuing any warrant to collect the tax.

The Bank was given judgment for the amount of the tax and interest, and the Sheriff appeals. The only…