NATIONAL BANK OF TULSA v. WARREN

No. 39,461

177 Kan. 281 (1955)

279 P.2d 262

NATIONAL BANK OF TULSA, a corporation, Appellee, v. RUTH WARREN, as County Treasurer of Pratt County, Kansas; PATRICIA HANNIGAN, as Register of Deeds of Pratt County, Kansas, and the BOARD OF COUNTY COMMISSIONERS of the County of Pratt, State of Kansas, Appellants.

Supreme Court of Kansas.

Opinion filed January 22, 1955.


Attorney(s) appearing for the Case

Thomas M. Evans, assistant attorney general, argued the cause and Harold R. Fatzer, attorney general, and Eldon L. Meigs, county attorney, were with him on the briefs for the appellant.

Richard Barrett, of Pratt, argued the cause and George Barrett, of Pratt, was with him on the briefs for the appellee.


The opinion of the court was delivered by

SMITH, J.:

This was an action to recover taxes paid under protest. Judgment was for plaintiff overruling defendants' demurrer to the petition. The defendants have appealed.

The petition was in two causes of action. They each raise like questions of law, so the facts with relation to the first one shall be stated.

The petition stated first the incorporation...

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