County of Freeborn v. First National Bank

Julius J. Olson, Justice.

In proceedings to enforce payment of delinquent personal property taxes against the First National Bank of Alden, in Freeborn county, levied in the year 1933 but due and payable in 1934, the taxpayer, said First National Bank, hereinafter referred to as the bank, answered the state’s citation and sought relief for various reasons' therein pleaded. After trial had before the court, findings were made sustaining the tax as levied. The bank moved for amended findings, all of which were denied. The appeal is from a judgment entered pursuant to the fifidings.

The essential…