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HAMMERSTROM v. TOY NAT. BANK OF SIOUX CITY, IOWA

Nos. 10282-10284, 10287-10289.

81 F.2d 628 (1936)

HAMMERSTROM, County Treasurer, et al. v. TOY NAT. BANK OF SIOUX CITY, IOWA, and five other cases.

Circuit Court of Appeals, Eighth Circuit.

February 20, 1936.

Attorney(s) appearing for the Case

Edwin J. Stason, of Sioux City, Iowa, for Toy Nat. Bank of Sioux City, Iowa, and Iowa Joint Stock Land Bank of Sioux City, Iowa.

Peter S. Rask, of Minneapolis, Minn., for Live Stock Nat. Bank of Sioux City, Iowa.

Charles M. Stilwill, of Sioux City, Iowa (Alfred R. Strong and M. E. Rawlings, both of Sioux City, Iowa, on the brief), for Van W. Hammerstrom, County Treasurer, et al.

Before STONE, SANBORN, and BOOTH, Circuit Judges.

BOOTH, Circuit Judge.

There are here three appeals by the defendants (in each case the county treasurer and board of supervisors of Woodbury county, Iowa), and three cross-appeals by the respective plaintiffs (two national banks and a federal joint stock land bank) from judgments entered respectively for plaintiffs in three actions brought to recover taxes paid on the shares of the capital stock of the banks, alleged to have been wrongfully and illegally assessed...

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