Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1895-02-14
THE TAX CASE.


ty, Kansas, has been decided by the
Supreme court, in Mr.. MERGERS favor.
The case is Of general interest
owing to the fact that on one side are
the taxpayers to the humber Of fifty
eight, and ON the other Mr.. MERGERS
bondsmen, numbering no. The facts
In the case as gathered from the
briefs Of both plaintiff and defendant,
are about as follows:
M. NJ. Barnard, and about fifty
other taxpayers Of Phillips county,
Kansas, employed the Commercial
State Bank of Long Island, IN said
county, as their agent to pay their
taxes for the year 1892, and on Dec
ember 20, 1892, said Commercial
State Bank drew Its check, or bill of
exchange, on the Capital National
Bank of Lincoln, Nebraska, for the
sum Of $69S32, together with other
like checks amounting in the aggregate
to over $2,70000, and sent the same
with list Of taxpayers to j. A. Mer
Ger, who was then County Treasurer
Of Phillips county, for the purpose Of
paying the taxes then due from the
said several parties. No draft being
drawn for the amount due from any
one Of said taxpayers, but the said
draft Of $69S 80, being sufficient in
amount to pay the taxes due from
the several tax payers. That list
and the drafts accompanying it ar
rived at Phlllipsburg, Kansas, and
were delivered to the County Treas
urer, about the 23d day of December,
1891. The envelope containing the
list and drafts was placed in the
Treasurer's safe, and not open until
about the 18th day Of January, 1898.
when the County Treasurer opened
SAID envelope and wrote out tax-re-
ceipts in favor of all the parties
named in said list, and about the Goth
of January, 1893, mailed the said tax
receipts TO the said Commercial State
Bank Of Long Island, and on the
same day endorsed said drafts, "Pay
Phillips County Bank, Phillipsburg,
Kansas, or order, for collection &C.
count Of County Treasurer Of Phil
lips county, Kansas. j. A. Mercer,
County Treasurer" and deposited
the said drafts IN the Phillips Ooun-
ty Bank at PhIllipsburg, Kansas,
Afterwards the drafts were returned
protested for non-paYment owing to
the failure Of the Capital National
Bank Of Lincoln, the bank upon
which the drafts in dispute were
drawn; whereupon the County Treas
urer erased the credits given for such
taxes, and proceeded to collect the
taxes from the various taxpayers.
Mrs. Barnard claimed that on Jan
uary %, 1893, the Commercial State
Bank learning of the failure Of the
Capital National Bank, wired the
Metropolitan National Bank at Kan.
sas City, to protect its outstanding
drafts drawn on the Capital National
Bank; and the Metropolitan National
Bank, under the instructions OF the
Commercial State Bank, and at Its 70.
quest, took up the draft in contro.
versy, together with other drafts, and
mailed the same to the Commercial
State Bank, where it arrived on Jan
uary 26, 1898. That on January n
1893, the Commercial State Bank re-
turned this draft, together with 9th
or drafts to the Metropolitan National
Bank; and the Metropolitan Nations
Bank, by return mail, returned the
drafts to the Commercial State Bank
where they arrived January rs or 70
1898 That the Commercial State
Bank had credit in the Metropolis
tan National Bank sufficient to recov'
or all drafts by it taken up. Thai
the Commercial State Bank credited
the Metropolitan National Bank with
the amount Of this draft. That Oh
February l, 1893, the president Of
the Commercial State Bank, under
belief that the amount Of the draft
being last by reason of the county
treasurer holding the same, and that
he was justified i'll using extreme
means to recover back, took this
draft together with the two other
drafts, amounting to something over
81, 700, to the American Exchange Ma
tional Bank in Lincoln, Nebraska,
M Lorb khrnuuh which thpaa draftR