First National Bank v. Kelly

This is an appeal from a judgment of the district court of Barnes county restraining the collection of personal taxes by the sale of certain personal property under circumstances that will more fully appear in the statement of facts. The defendant appeals *549and demands a review of the entire case. The facts are as follows: From 1910 to 1913, both years inclusive, the Westergaard Machinery Company of Valley City owned and, during, part of the time, occupied a building situated upon the right of way of the Northern Pacific 'Railroad. During these years taxes were levied upon assessments of the…