Board of Commissioners v. Murray
Supreme Court of Colorado
Action to recover taxes paid under protest. Judgment for plaintiff. Error to the District Court of Washington County, Hon. L. C. Stephenson, Judge.
1Opinion of the CourtJustice Denison
Murray is engaged in banking under the name of the Bank of Akron. The bank is not /-a corporation and is owned by Murray alone. He brought suit to recover taxes paid under protest for the years 1917, 1918 and recovered the sum of $3,076.29. The county brings error.
He returned his tax schedule and the assessor under the statute added thereto for each year the amount of mortgage loans held by the bank. In the year 1918 that amount was $23,000. The court held that these loans were not taxable; hence the judgment for the plaintiff.
The Colorado Constitution provides: (article 10,. section 3) “All…
2Cases cited36 opinions
- Planters' Bank v. Union BankSupreme Court of the United States · 1873
- Farmers and Mechanics Sav. Bank of Minneapolis v. MinnesotaSupreme Court of the United States · 1914
- Savings & Loan Society v. Multnomah CountySupreme Court of the United States · 1898
- Huntington v. WorthenSupreme Court of the United States · 1887
- Trustees', Executors' & Securities Ins. v. HootonSupreme Court of Oklahoma · 1915
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3Cited by3 opinions
- South Broadway Nat. Bank of Denver v. City & County of DenverCourt of Appeals for the Tenth Circuit · 1931
- State Ex Rel. Harris v. MacCorkleWest Virginia Supreme Court · 1962
- Board of Assessment Appeals v. City & County of DenverColorado Court of Appeals · 1992