State v. Bradford Savings Bank & Trust Co.
Supreme Court of Vermont
Proceedings instituted by the commissioner of state taxes, upon permission of the chancellor, to determine the liability of tbe defendant for certain taxes. Heard upon an agreed statement of facts, at the September term, 1898, Chittenden county, Ross, C. J., presiding. The court rendered a pro-forma judgment for the defendant to recover its costs. The plaintiff excepted.
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Proceedings instituted by the commissioner of state taxes, upon permission of the chancellor, to determine the liability of tbe defendant for certain taxes. Heard upon an agreed statement of facts, at the September term, 1898, Chittenden county, Ross, C. J., presiding. The court rendered a pro-forma judgment for the defendant to recover its costs. The plaintiff excepted. The tax in question is a property tax, although the amount of such property is determined by the amount of deposits. The statute levies the tax so long as the corporation continues to do business. This corporation is still…
1Opinion of the CourtThompson, J.
The defendant is a savings bank and trust company incorporated by this State, and for some years prior to the first day of February, 1898, was doing business at Bradford, in Orange county. It was assessed and paid taxes to the State, as required by §§ 583 and 584 of’the Vermont Statutes, up to January 1, 1898. On the first day of February, 1898, the inspector of finance, having ascertained, as he believed, that the defendant was insolvent, made application to the court of chancery for an injunction *236against it and its officers, and such proceedings were had thereon that on the day last…
2Cases cited7 opinions
- Cooper Manufacturing Co. v. FergusonSupreme Court of the United States · 1885
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Provident Institution v. MassachusettsSupreme Court of the United States · 1868
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
- Florsheim Bros. Dry Goods Co. v. LesterSupreme Court of Arkansas · 1895
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- State v. Clement National BankSupreme Court of Vermont · 1911
- Bright v. ArkansasCourt of Appeals for the Eighth Circuit · 1918
- In Re Detroit Properties Corp.Michigan Supreme Court · 1931
- State v. Franklin County Savings Bank & Trust Co.Supreme Court of Vermont · 1902
- Westinghouse Electric Mfg. Co. v. Barre & Montpelier Traction & Power Co.Supreme Court of Vermont · 1924
10 more not listed; retrieve them via the Exa API.