Waco National Bank v. Rogers
Texas Supreme Court
Error from McLennan. Tried below before the Hon. L. C. Alexander. Suit by the Waco National Bank against F. 0. Rogers, tax collector of McLennan comity, filed May 7, 1877, praying for an injunction to restrain Rogers from the collection of the sum of §1,383.30, which had been assessed against said bank on ten thousand shares of the stock of the bank, valued at §100,000, for State and county taxes for the year 1876. The grounds for the injunction, as alleged in the petition,…
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Error from McLennan. Tried below before the Hon. L. C. Alexander. Suit by the Waco National Bank against F. 0. Rogers, tax collector of McLennan comity, filed May 7, 1877, praying for an injunction to restrain Rogers from the collection of the sum of §1,383.30, which had been assessed against said bank on ten thousand shares of the stock of the bank, valued at §100,000, for State and county taxes for the year 1876. The grounds for the injunction, as alleged in the petition, were—■ 1. The bank, without its consent or knowledge, had been assessed with ten thousand shares of its stock; that the…
1Opinion of the Court
Bonner, Associate Justice.
The decisive question in this case is this: Is the Waco National Bank, under the laws in *608force in 1876, liable for tbe State and county taxes for that year, assessed on shares of stock in the bank not owned by it, but owned by the individual shareholders ?
By act of May 2,1874, (Laws 14th Leg., 213,) which determines tbe rights of the parties in this case, it was made the duty of every person, firm, corporation, or association owning any of the property thereinafter mentioned in this State, on the first day of January of each and every year, to render and return the…
2Cases cited4 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Bradley v. The PeopleSupreme Court of the United States · 1867
- Harrison v. VinesTexas Supreme Court · 1876
3Cited by6 opinions
- Court v. O'ConnorTexas Supreme Court · 1886
- Sullivan v. BitterCourt of Appeals of Texas · 1908
- Trott v. FlatoCourt of Appeals of Texas · 1922
- Exchange National Bank v. MillerUnited States Circuit Court · 1884
- Davis v. Santa Rosa InfirmaryCourt of Appeals of Texas · 1920
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