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FIRST NAT. BANK OF WOODBINE, IOWA, v. HARRISON COUNTY

No. 9146.

57 F.2d 56 (1932)

FIRST NAT. BANK OF WOODBINE, IOWA, et al. v. HARRISON COUNTY, IOWA, et al.

Circuit Court of Appeals, Eighth Circuit.

February 26, 1932.

Attorney(s) appearing for the Case

Harry L. Robertson, of Council Bluffs, Iowa (Paul E. Robertson, of Council Bluffs, Iowa, on the brief), for appellants.

Paul E. Roadifer, of Council Bluffs, Iowa, for appellees.

Before KENYON and GARDNER, Circuit Judges, and REEVES, District Judge.

REEVES, District Judge.

This is an action in equity by the First National Bank of Woodbine, Iowa, and its stockholders, as plaintiffs, against Harrison county, Iowa, and the board of supervisors of said Harrison county, Iowa, as defendants.

The proceeding is for the recovery of an alleged illegal tax which, it is claimed, was imposed and collected during the years 1914 to 1918, inclusive.

The plaintiffs' bill contains averments of an assessment against...

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