BLISS, Justice.
The defendants, Emily Hunt and Jack Hunt, owned and operated a restaurant, known as the El Chappo Club, in Oskaloosa, in premises leased from the Kalbach Realty Corporation. In February, 1951, there were unpaid taxes on the stock and equipment of the Club, owing to Mahaska County for the years 1947, 1948, 1949 and 1950, which, with the penalties, totaled $1,537.12.
On February 6, 1951, plaintiff filed suit for judgment on a note for $10,000...
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