Marion Nat. Bank v. Burton
Court of Appeals of Kentucky
Case 110. — ACTIONS BY THE MARION NAT. BANK OF LEBANON AND BY THE CITIZENS NAT. BANK OF LEBANON AGAINST JOHN Á. BURTON, SHERIFF, TO ENJOIN THE COLLECTION OF CERTAIN TAXES. Appeals from Marion Circuit Court. From judgments for defendant plaintiffs appeal.
1Opinion of the Court
Opinion by
Judge O’Rear
Reversing.
These two cases present a common question, and were heard together. Each of appellants is a national hank, located at Lebanon, Marion county, this-State. Their shares were assessed for taxation by the assessor of Marion county. The valuation of each share for assessment was arrived at by ascertaining the market or actual value of the shares, deducting from that sum the value of the "real estate owned by the banks, and dividing the remainder by the total number of shares. No deduction was made on account of United States bonds owned by the banks in which their…
2Cases cited18 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
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3Cited by13 opinions
- Miller & Lux Inc. v. RichardsonCalifornia Supreme Court · 1920
- Montana National Bank v. Yellowstone CountyMontana Supreme Court · 1926
- Commonwealth ex rel. Auditor's Agent v. Louisville Gas Co.Court of Appeals of Kentucky · 1909
- First National Bank v. City Council of EsthervilleSupreme Court of Iowa · 1911
- Commonwealth By v. Cumberland Telp. & Telg. Co.Court of Appeals of Kentucky · 1907
8 more not listed; retrieve them via the Exa API.