Legal Opinion
State v. First National Bank of St. Paul
Supreme Court of Minnesota
Decided July 17, 1925No. 24,553PublishedCited by 7 opinions
1Opinion of the Court
1 Reported in 204 N.W. 874, 205 N.W. 375. The state brought these proceedings to obtain judgment against defendant, a national bank located in the city of St. Paul in the county of Ramsey, for the personal property taxes assessed against its shareholders for the years 1921 and 1922. The proceedings were separate for each year but involve the same questions and were tried together by consent. Defendant interposed answers asserting that the taxes were illegal and void for the reason that its shares were taxed at a rate largely exceeding the rate at which moneyed capital in the hands of…
2Cases cited20 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Merchants' Nat. Bank of Richmond v. RichmondSupreme Court of the United States · 1921
- Amoskeag Savings Bank v. PurdySupreme Court of the United States · 1913
- Hepburn v. The School DirectorsSupreme Court of the United States · 1875
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3Cited by7 opinions
- Minnesota v. First National Bank of St. PaulSupreme Court of the United States · 1927
- In Re Trusteeship Under Will of JonesSupreme Court of Minnesota · 1938
- Roberts v. Am. Natl. Bank of PensacolaSupreme Court of Florida · 1927
- State v. First Bank Stock Corp.Supreme Court of Minnesota · 1936
- Jones v. First Minneapolis Trust Co.Supreme Court of Minnesota · 1938
2 more not listed; retrieve them via the Exa API.