Des Moines National Bank v. Fairweather
Supreme Court of Iowa
Appeal- from Polk District Court. — Thomas J. GutthRie, Judge. In tiie district court, this was an appeal from the action of the city council of Des Moines, acting as the board of review, in tbe matter of an assessment of tbe shares of stock of the plaintiff bank. The appeal was presented to the district court in the form of a petition filed by the plaintiff, to which petition the defendants demurred. The district court overruled the demurrer.
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Appeal- from Polk District Court. — Thomas J. GutthRie, Judge. In tiie district court, this was an appeal from the action of the city council of Des Moines, acting as the board of review, in tbe matter of an assessment of tbe shares of stock of the plaintiff bank. The appeal was presented to the district court in the form of a petition filed by the plaintiff, to which petition the defendants demurred. The district court overruled the demurrer. The defendants, electing to stand thereon, have appealed to this court. —
1Opinion of the Court
Evans, C. J.-
Pursuant to Section 1322, Code Supplement, 1913, the bank furnished to the assessor the statement required by such section for the purpose of enabling the assessor to fix the assessed value of the bank shares of stock, and to assess the same against the respective stockholders. From this statement it appeared that the capital stock, the surplus, and the undivided earnings amounted to an aggregate of $905,849. This aggregate included real estate to the value of $156,000, and another item of $62,000, both of which items were deducted by the board of review from the larger…
2Cases cited7 opinions
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Bank of California, National Ass'n v. RichardsonSupreme Court of the United States · 1919
- First National Bank v. HayesSupreme Court of Iowa · 1919
- Hannan v. First Nat. BankCourt of Appeals for the Eighth Circuit · 1920
- First National Bank v. City of Council BluffsSupreme Court of Iowa · 1917
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3Cited by21 opinions
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Iowa National Bank v. StewartSupreme Court of Iowa · 1930
- Western International & National Union Fire Insurance Co. v. KirkpatrickSupreme Court of Iowa · 1986
- Chicago, Rock Island & Pacific Railway Co. v. StreepySupreme Court of Iowa · 1929
- Munn v. Des Moines Nat. BankCourt of Appeals for the Eighth Circuit · 1927
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