Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1894-01-25

The defendants fled demurrer tc
the evidence, which was overruled
The defendants then called j. A. Mer,
Ger to the stand in their behalf, and
he testified that no money WIS paid
INTO bis Office for the tax receipt so is,
sued. Defendants then rested their
case,
The plaintiff in robuttal proceeded
to show by Mr.. Mercer that he re-
ceived a draft in payment of the
taxes, drawn by the Commercial State
Bank of Long Island, Kansas, pnya-
bio to j. A, Mercer, county treasurer,
and drawn upon the Capitol National
Bank Of Lincoln, Neb, That there
was 4 letter accompanying the draft
showing to what lands the payment
was to DO applied. Mr.. Mercer re-
ceived the draft about December %,
1892. On January 20, 1893, he placed
the draft in Phillips County Banl,
and received credit for it, endorsing
it to them "for collection" That
when collected the bank would give
him credit, but he thought the county
never did really get credit for it,
AT this point court adjourned until
1880 IN the evening.
At the evening session tho exami-
nation Of witness was resumed.
Mr., Mercer testified that he had no
transactions or dealings whatever
with the taxpayers in regard to the
draft, nor with the plaintiff in this
particular case, lie had no contract
or agreement with the Long Island
Bank that he was to receive the draft
in payment Of taxes.
Giffen Culbertson, president Of the
Long Island Bank, was then called to
the stand. He testified that he had
been president of the bank since its
organization in about May, 1887.
They correspondent with the Capitol
National Bank of Lincoln, Neb., and
with the Chemical National Bank of
New York. He drew drafts on the
Capitol National Bank until on about
January 81, 1893, They collected
taxes and RENTED them to the treas
urer of Phillips county by a draft in
December, about the Goth, 1892, The
draft was drawn on the Capitol Ma
tional of Lincoln. They had an ac-
count at that time with that bank.
The Capitol National failed on Janu-
airy 81, 1893.
They had sufficient funds IN the
Capitol National at the close of bust
ness on January 81 to have paid the
draft in question. They received no.
tice of the failure of the Capitol Ma
tional on about January %, 1898.
Mr.. Culbertson then telegraphed the
Metropolitan National Bank, Kansas
City, to protect all outstanding drafts
of theirs drawn on the Capitol Ma
tlonal, They received a letter notify
ing them that this would be done. In
a few days he received a letter con-
tanning the drafts in question in these
tax cases and other drafts. This was
on the 10Th of February, 1893. He
then sent the draft back to the Metro
poJitan Bank. On about the 2Sth or
29th he received it again. They cred
tied the Metropolitan bank with the
amount of the draft. The Metropoli-
tan Bank charged them with the
amount of the draft. They have
never since that time erased the cred
it given that bank.
At this point court adjourned until
8 o'clock Saturday morning, January
20, 1894.
Examination of witness resumed
After the drafts were returned from
Kansas City they were in the posses
sion of the Commercial Bank of Long
Island until the first day of February.
Then Mr.. Culbertson took them, put
them in his pocket, got on the train
and went to Lincoln, Neb., and left
them with the American Exchange
National Bank of Lincoln for protest
and collection. They were there on
The LIST day of February, 1893 It
was at his own suggestion that this
was done. They were placed for col
lection to the account of the CONNER
clal State Bank of Long Island. The
plaintiff in this case had no knowl-
edge that the drafts were taken from
the Commercial State Bank of Long
Island to the bank at Lincoln after