Legal Opinion

In Re Assessment of First National Bank of Chickasha

Supreme Court of Oklahoma

Decided October 9, 1923No. 11948PublishedCited by 17 opinions

1Opinion of the Court

Opinion by

PINKI-IAM, ,C.

On the first day of January, 1920, the First National Bank of Cliickasha, Olcla., was the owner and holder of $1S0,00() par value public building bonds of the state of Oklahoma. In rendering the property of the bank for taxation for the year 1920, the officers of the bank listed the real estate separately taxed and the actual value of the shares of stock in the bank with the name of each individual holder of such stock, and deducted therefrom the par-value of such building bonds. The tax assessor and the board of equalization of Grady county, Okla., notified such bank…

2Cases cited18 opinions

  1. New Orleans v. Citizens' BankSupreme Court of the United States · 1897
  2. Farrington v. TennesseeSupreme Court of the United States · 1878
  3. Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
  4. Ross v. OregonSupreme Court of the United States · 1913
  5. Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894

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3Cited by17 opinions

  1. Willis v. WillisWyoming Supreme Court · 1935
  2. Board of Com'rs of Oklahoma County v. RyanSupreme Court of Oklahoma · 1924
  3. State Ex Rel. Bank of Eagle v. LeonardsonIdaho Supreme Court · 1932
  4. In Re Wagner's EstateSupreme Court of Oklahoma · 1936
  5. New York Life Ins. v. Bd. of Com'rs of Okla. Cty.Supreme Court of Oklahoma · 1932

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