Am. Nat. Bk. v. Jt. Ind. Sch. Dist.

Upon remand from the first appeal herein (American NationalBank v. Joint Independent School District No. 9, 61 Idaho 405,102 P.2d 826) and after the demurrer was accordingly overruled, respondent and cross-appellant herein filed its answer, which, by the limited denials thereof, in effect reiterated the defense of the statute of limitations.

Appellant and cross-respondent alone presented evidence. The court concluded that the previous opinion herein fixed June 14, 1934, as the date when the statute of limitations began to run, on the theory that when sufficient taxes had been collected the…