FIRST NATIONAL BANK IN DALLAS v. LOWMAN

No. 43,579

193 Kan. 349 (1964)

395 P.2d 313

FIRST NATIONAL BANK IN DALLAS, Dallas, Texas, a Corporation, Appellant, v. MARY B. LOWMAN, as County Treasurer of Riley County Kansas; IVA LUEHRING, as Register of Deeds of Riley County, Kansas; and the BOARD OF COUNTY COMMISSIONERS of the County of Riley, State of Kansas, Appellee.

Supreme Court of Kansas.

Opinion filed July 14, 1964.


Attorney(s) appearing for the Case

Ervin G. Johnston, of Kansas City, argued the cause, and Charles Arthur, of Manhattan, and Jack A. Quinlan, of Topeka, were with him on the brief for the appellant.

Donn J. Everett, County Attorney, argued the cause, and William Ferguson, Attorney General, was with him on the brief for the appellees.


The opinion of the court was delivered by

PRICE, J.:

This is an action to recover mortgage registration fees which were paid under protest.

The trial court found and held that the fees were properly imposed and rendered judgment for defendant county officials. Plaintiff bank has appealed.

The several aspects of the question involved will appear as the facts and contentions are discussed.

The mortgages in question arose out of transactions...

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