State v. Clement National Bank
Supreme Court of Vermont
Special Assumpsit. Plea, the general issue. Trial by court on an agreed statement of facts, at the March Term, 1910, Rutland County, Hall, J., presiding. Judgment, pro forma, for the plaintiff. The defendant excepted. The opinion fully states the case. There has been no actual or legal assessment of the tax sought to be collected in this suit, and for that reason alone, the defendant is not bohnd by the stipulation. 27 Am. & Eng. Enc. (2d Ed.) 660; Cooley’s Const.
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Special Assumpsit. Plea, the general issue. Trial by court on an agreed statement of facts, at the March Term, 1910, Rutland County, Hall, J., presiding. Judgment, pro forma, for the plaintiff. The defendant excepted. The opinion fully states the case. There has been no actual or legal assessment of the tax sought to be collected in this suit, and for that reason alone, the defendant is not bohnd by the stipulation. 27 Am. & Eng. Enc. (2d Ed.) 660; Cooley’s Const. Limit. 259; Com. v. Del. etc. Co., 123 Pa. 394; Com. v. Lehigh etc. Co., 104 Pa. 89. The assessment must be made by proper…
1Opinion of the CourtMunson, J.
This case involves the construction and validity of certain provisions of chapter 37 of the Public Statutes, containing sections 804-820, and relating to the taxation of National bank deposits.
Section 804 provides in substance that every person having an interest bearing deposit in a National bank in this State on the first day of April and October shall, within twenty days thereafter, report the amount thereof and the name of such bank to the commissioner of state taxes. Section 805, in connection with 806, provides that every resident of the State having such .a deposit shall annually…
2Cases cited75 opinions
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- Bank of Augusta v. EarleSupreme Court of the United States · 1839
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- Central Transportation Co. v. Pullman's Palace Car Co.Supreme Court of the United States · 1891
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3Cited by43 opinions
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- State Highway Board v. GatesSupreme Court of Vermont · 1938
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