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CITY NAT. BANK OF EL PASO v. CITY OF EL PASO, TEX.

No. 4635.

10 F.2d 308 (1925)

CITY NAT. BANK OF EL PASO et al. v. CITY OF EL PASO, TEX.

Circuit Court of Appeals, Fifth Circuit.

December 21, 1925.

Attorney(s) appearing for the Case

A. H. Culwell, of El Paso, Tex. (Turney, Burges, Culwell, Holliday & Pollard, of El Paso, Tex., on the brief), for appellants.

Walter H. Scott and J. W. Morrow, both of El Paso, Tex. (Armstrong & Morrow, of El Paso, Tex., on the brief), for appellee.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

BRYAN, Circuit Judge.

This is a suit by the city of El Paso to recover judgment for taxes, and to enforce its tax lien, against the City National Bank and its receiver. The defense is that the taxes were paid to the city tax collector by cashier's check, which the collector deposited in the bank, and for the amount of which he received credit on the bank's books.

The facts were agreed upon. The bank owed the city $8,130.40 for ad valorem taxes due prior to...

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