First National Bank v. Lowman

The opinion of the court was delivered by

Price, J.:

This is an action to recover mortgage registration fees which were paid under protest.

The trial court found and held that the fees were properly imposed and rendered judgment for defendant county officials. Plaintiff bank has appealed.

The several aspects of the question involved will appear as the facts and contentions are discussed.

The mortgages in question arose out of transactions involving the construction of military housing units on the Fort Riley Military Reservation. Plans and specifications for the project were prepared by the…