First National Bank v. Lyman

Willis Brown, J. C. Snodgrass and F. A. Brode, were stockholders in the First National *411Bank of Seneca, this State. The cashier of the Bank furnished to the assessor a list of the stockholders, as of March 1,1892, including the persons named. Taxes were assessed against the stock of these persons and entered on the tax roll against them. They neglected to pay these taxes. Warrants for collection were thereupon issued to the sheriff. These warrants recited the ownership of the stock by the persons named, the cashier’s return to the assessor of the list of stockholders, the assessment of taxes…