Bank of Picher v. Morris

This is an appeal by the plaintiff in error, who hereinafter will be referred to as the protestant, from a judgment of the district court of Ottawa county in favor of the defendant in error, who hereinafter will be referred to as the protestee. The issues involve taxes for Ottawa county for the fiscal year commencing July 1, 1926.

The protestee contends that the action cannot be maintained for the reason that the taxes were not paid prior to their maturity. In sup'port thereof he contends that chapter 151, Session Laws 1923, is unconstitutional and void for the reason that it is in conflict…