National State Bank v. Young
Supreme Court of Iowa
Appeal from Mahaska District Court. This is a suit in chancery to enjoin the collection of a certain tax alleged to be illegally assessed against plaintiff, upon $61,260 of personal property. Decree in the District Court perpetually enjoining the collection of the tax. Defendant appeals.
1Opinion of the CourtBeck, J.
Taxatio»: of national banks, The cause was before us at the June Term, 1867, upon the appeal of defendant, from an order over-billing a demurrer to plaintiff’s bill. The judgment of the District Court was affirmed and the cause remanded. Upon a trial, the defendant having answered the petition, a decree, as prayed for by plaintiff, was entered, and defendant again appeals to this court.
*312The plaintiff is a banking association, organized prior to January 1, 1866, under the act of congress of June 3, 1864, with a capital stock of $100,000. It was assessed for taxation, for the year 1866, in the…
2Cases cited1 opinion
- Hubbard v. Board of SupervisorsSupreme Court of Iowa · 1867
3Cited by6 opinions
- Pollard v. State ex rel. ZuberSupreme Court of Alabama · 1880
- Judy v. BeckwithSupreme Court of Iowa · 1908
- First National Bank v. City CouncilSupreme Court of Iowa · 1892
- First National Bank v. ProvinceMontana Supreme Court · 1898
- Illinois National Bank v. KinsellaIllinois Supreme Court · 1903
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