Matteson v. Dent
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF MINNESOTA. On October 31, 1864, Sumner ~W. Matteson became the owner of ten shares of capital stock of the First National Bank of Decorah, established in the city of Decorah, State of Iowa,- and the shares were duly registered on the books of the bank in his name.
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ERROR TO THE SUPREME COURT OF THE STATE OF MINNESOTA. On October 31, 1864, Sumner ~W. Matteson became the owner of ten shares of capital stock of the First National Bank of Decorah, established in the city of Decorah, State of Iowa,- and the shares were duly registered on the books of the bank in his name. In July, 1S95, Matteson, whilst the stock was yet owned by him and still stood registered in his name, died intestate at St. Paul, Minnesota, where he resided, leaving surviving his widow and six children, two of whom were minors. The probate court of Minnesota having jurisdiction over his…
1Opinion of the Court
Mr. Justice White,
after making the foregoing statement, delivered- the opinion of the court.
The questions arising on this record involve a consideration of sections 5918 et seq. of the General Statutes of the State of Minnesota and of the sections of the Revised Statutes of the United States which are in the margin. 1
Leaving out of view for the moment the legal effect of tbe allotment of the ten shares of stock to the next of kin of Matteson, let us consider what, if any, liability rested upon his estate to pay the assessment on the ten shares of stock which stood at his death in his name,…
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