Citizens State Bank v. Board of Equalization

Colby, District Judge.

This is an appeal from the district court for Knox county. In the lower court it was an appeal from an order of the board of equalization of Knox county, ordering an amendnient to the personal tax schedule of. plaintiff bank for the year 1921.

*705The appellant, Citizens State Bank of Bloomfield, in making out its tax schedule to the assessor of Knox county for the year 1921, deducted from the valuation of its capital stock the value of its banking house property according to the amount as it was carried on the ¡books of the bank in the sum of $12,375, instead of deducting…