HEALY, Circuit Judge.
The question presented here is whether a statutory consolidation of banks under the National Bank Act, 12 U.S.C.A. § 34a, involves liability for documentary stamp tax under § 800 and Schedules A-3, A-8, and A-9, Title VIII, Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, pages 284, 289, 297.
In 1935 a state bank, the Spokane and Eastern Trust Company, consolidated with the First National Bank of Seattle under the...
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