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NATIONAL LIFE & ACCIDENT INS. CO. v. PARKINSON

No. 2657.

136 F.2d 506 (1943)

NATIONAL LIFE & ACCIDENT INS. CO. v. PARKINSON, County Treasurer of Tulsa County, Okl., et al.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied July 26, 1943.

Attorney(s) appearing for the Case

Solon W. Smith, of Oklahoma City, Okl. (James S. Twyford and William J. Crowe, both of Oklahoma City, Okl., on the brief), for appellant.

William M. Taylor and G. Ellis Gable, both of Tulsa, Okl. (Dixie Gilmer, Co. Atty., and Charles A. Coakley, both of Tulsa, Okl., on the brief), for appellees.

Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

The National Life Insurance Company appeals from an adverse judgment in a declaratory action brought by it against the County Treasurer of Tulsa County, Oklahoma, to adjudge the ad valorem taxes on certain property located in the City of Tulsa fully paid and discharged, for the taxable years 1931, 1932, and 1935. In the alternative, it sought a judgment against the Guaranty Abstract Company and its statutory surety, the National Surety Corporation...

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