Shainwald v. First National Bank of Weiser
Idaho Supreme Court
APPEAL from tbe District Court of tbe Seventh Judicial District, for tbe County of Washington. Hon. Ed. L. Bryan, Judge. Action to recover from a stockholder taxes paid by tbe bank subsequent to tbe sale of such stock by tbe stockholder. Judgment for tbe plaintiff and defendant appealed. The gist of sec. 1672, Eev.
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APPEAL from tbe District Court of tbe Seventh Judicial District, for tbe County of Washington. Hon. Ed. L. Bryan, Judge. Action to recover from a stockholder taxes paid by tbe bank subsequent to tbe sale of such stock by tbe stockholder. Judgment for tbe plaintiff and defendant appealed. The gist of sec. 1672, Eev. Codes, is that tbe stock must be assessed in tbe name of tbe stockholders, tbe bank must furnish tbe assessor with a list of its stockholders and tbe number of shares held by each, and tbe bank must pay tbe tax. Tbe law is silent as to bow tbe bank and its stockholders fix up tbe…
1Opinion of the CourtAilshie, J.
This action was instituted by the First National Bank of Weiser against Edward Shainwald to recover the sum of $441.40, principal and interest paid by the bank to Washington county as taxes for the year 1908, levied and assessed against 183 shares of the capital stock of the bank. It is alleged by the complaint that on the second Mon*293day in January, 1908 (the date on which the tax lien attaches under the laws of this state), the defendant was the owner of 183 shares of the capital stock of the plaintiff bank, and that the plaintiff listed the shares of such stock for taxation for the year 1908…
Also in this document: Concurrence.
2Cases cited10 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- American Casualty Insurance Company's CaseCourt of Appeals of Maryland · 1896
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- Rosenblatt v. JohnstonSupreme Court of the United States · 1882
- City of Boston v. BealU.S. Circuit Court for the District of Massachusetts · 1892
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3Cited by5 opinions
- Porter v. United StatesCourt of Appeals for the Ninth Circuit · 1928
- Porter v. United StatesDistrict Court, D. Idaho · 1927
- In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918
- Steeves v. Bank of WeiserIdaho Supreme Court · 1910
- Boise City Nat. Bank v. Ada CountyDistrict Court, D. Idaho · 1930