State v. Barnesville National Bank
Supreme Court of Minnesota
Defendant was cited into the district court for Clay county for nonpayment of its personal property taxes for the year 1913. The matter was submitted upon stipulated facts to Nye, J., who made findings and ordered judgment in favor of defendant. Plaintiff’s motion to amend the conclusions of law was denied. From the judgment entered pursuant to the order for judgment, plaintiff appealed.
1Opinion of the CourtBrown, C. J.
Proceedings to enforce the payment of delinquent personal property taxes levied and assessed against the stock of the Barnesville National Bank, defendant in this action, for the year 1913. Defendant had judgment from which the state appealed.
The facts are not in dispute. Defendant is a national banking corporation organized and existing under the Federal statutes and located and doing business at Barnesville, this state. The stockholders of the bank, without regard to their place of residence, are subject to taxation under the laws of this state, and in May, 1913, a tax was duly levied…
2Cases cited4 opinions
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- City of Boston v. BealU.S. Circuit Court for the District of Massachusetts · 1892
- Stapylton v. ThaggardCourt of Appeals for the Fifth Circuit · 1898
- Baker v. County of KingWashington Supreme Court · 1897
3Cited by7 opinions
- State v. Security National BankSupreme Court of Minnesota · 1919
- Shippee v. Riverside Trust Co.Supreme Court of Connecticut · 1931
- State v. Security National BankSupreme Court of Minnesota · 1918
- Roberts v. GunterSupreme Court of Georgia · 1983
- Taylor v. HaleSupreme Court of Arkansas · 1933
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