First Nat. Bank of Cincinnati v. Durr
District Court, S.D. Ohio
In Equity. Bill by the First National Bank of Cincinnati, Ohio, against Peter W. Durr, Auditor of Hamilton County, Ohio, and another. On motion to dismiss.
1Opinion of the Court
SATER, District Judge.
[1] The motion to dismiss the bill operates as' a demurrer. It admits that, after the plaintiff’s cashier had made the return for taxation purposes of plaintiff’s resources and liabilities, with a statement of the names and residences of its stockholders, the number of shares held by each and the par value of each share, the defendant auditor delivered to his codefendant as county treasurer the tax duplicate authorizing him to collect, as in the Ohio statutes provided, the taxes charged against the owners of the shares of stock in the plaintiff bank, which taxes so…
2Cases cited19 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- People v. WeaverSupreme Court of the United States · 1880
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3Cited by3 opinions
- State v. Bisso Realty & Investment Co.Supreme Court of Louisiana · 1936
- First Nat. Bank of Cincinnati v. BeamanCourt of Appeals for the Sixth Circuit · 1918
- Stevenson v. MetskerSupreme Court of Kansas · 1930