Legal Opinion

In re the Appeal of the First National Bank

North Dakota Supreme Court

Decided December 5, 1898PublishedCited by 15 opinions

Appeal from the District Court for Traill County, Charles A. Pollock, Judge.

1Opinion of the Court

Bartholomew, Oh. J.

In 1896 a controversy arose in Traill county between the board of county commissioners, sitting to equalize and correct assessments, and the banks doing business in the county, relative to the proper equalization of the taxes upon bank stock. As a result of this controversy the said board on the 11th day of July, 1896, passed a resolution and entered the same upon its records, which reads: “On motion all shares of bank stock was equalized to average sixty (60) per cent on capital stock.” From the decision so entered the First National Bank of Hillsboro, plaintiff herein,…

2Cases cited10 opinions

  1. Van Allen v. AssessorsSupreme Court of the United States · 1866
  2. Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
  3. Tennessee v. WhitworthSupreme Court of the United States · 1886
  4. Palmer v. McMahonSupreme Court of the United States · 1890
  5. Hamilton Co. v. MassachusettsSupreme Court of the United States · 1868

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3Cited by15 opinions

  1. Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
  2. Signal Oil and Gas Company v. Williams CountyNorth Dakota Supreme Court · 1973
  3. Bismarck Water Supply Co. v. BarnesNorth Dakota Supreme Court · 1915
  4. Citizens' National Bank v. Baker County Board of EqualizationOregon Supreme Court · 1924
  5. First State Bank of Mountainair v. State Tax CommissionNew Mexico Supreme Court · 1936

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