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KNOWLES v. FIRST NAT. BANK OF SHENANDOAH, IOWA

No. 9201.

58 F.2d 232 (1932)

KNOWLES, County Treasurer, v. FIRST NAT. BANK OF SHENANDOAH, IOWA, et al.

Circuit Court of Appeals, Eighth Circuit.

April 14, 1932.

Attorney(s) appearing for the Case

L. H. Mattox, of Shenandoah, Iowa, for appellant.

Addison G. Kistle, of Council Bluffs, Iowa (George S. Wright, of Council Bluffs, Iowa, on the brief), for appellees.

Before Stone and Booth, Circuit Judges, and Wyman, District Judge.

STONE, Circuit Judge.

The First National Bank of Shenandoah, Iowa, brought a suit against the treasurer of Page county, Iowa, to enjoin collection of taxes assessed against its shares of stock. After a hearing upon the merits, the court granted a permanent injunction. From that decree, this appeal is brought.

One basis of this suit is that the assessments for the years 1920, 1921, 1925, and 1926 violated the statutory requirement that shares of national banks...

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