City of Muskegon v. Lange

The defendant was cashier of a national bank in the city of Muskegon. Taxes were assessed against, the several stockholders upon the stock of said bank, two-of whom failed to pay. Demand was then made upon the-defendant, who refused payment. The action is based upon section 33 of Act No. 195, Laws of 1889 (3 How. Stat. §• 1170(22), which provides:

“In case of any tax assessed upon the shares of the-capital stock of any bank, he [the treasurer] shall call upon the cashier of such bank, and demand payment thereof; and thereupon it shall be the duty of such cashier to pay the same, and charge the…