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MUNN v. DES MOINES NAT. BANK

Nos. 7266-7268.

18 F.2d 269 (1927)

MUNN, County Treasurer, v. DES MOINES NAT. BANK. SAME v. BANKERS' TRUST CO. SAME v. IOWA LOAN & TRUST CO.

Circuit Court of Appeals, Eighth Circuit.

February 28, 1927.

Attorney(s) appearing for the Case

Fred W. Lehmann, Jr., of Des Moines, Iowa (Ben J. Gibson, Atty. Gen., Maxwell O'Brien, Asst. Atty. Gen., and Reson S. Jones, of Des Moines, Iowa, on the brief), for appellant.

J. G. Gamble, of Des Moines, Iowa (A. B. Howland and R. L. Read, both of Des Moines, Iowa, on the brief), for appellees.

Before SANBORN, Circuit Judge, and WOODROUGH and SCOTT, District Judges.

WALTER H. SANBORN, Circuit Judge.

These suits were brought by the appellees, the banks, to enjoin the county treasurer of Polk county, Iowa, from collecting taxes from their shareholders on their stocks in these banks in excess of the taxes that would have been levied on account of those shares in the years 1919, 1920, 1921, and 1922, if the taxes on the actual value of those shares had been levied on the same basis that taxes were levied on the actual value of other...

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