Fisher v. Durand

delivered the opinion of the_ Court.(1) The original bill herein was filed by the receiver of the First National Bank of Chattanooga against Harry W. Durand, Jr., as administrator of the estate of Mary H. Reynolds, deceased, to recover the sum of $2,000, representing a 100% assessment upon stock owned by the deceased in the First National Bank of Chattanooga at the time of her death. The Comptroller of the Currency levied an assessment of 100% on all the stockholders of said bank on April 19, 1931, the payment of which was fixed for May 26, 1934. The date of payment was extended to June 26,…