Board of Equalization v. People's Nat. Bank of Kingfisher
Supreme Court of Oklahoma
Error from District Court, Kingfisher County; James B. Cullison, Judge. Appeal by the Board of Equalization of Kingfisher County from judgment in favor of-the People’s National Bank in the matter of tax assessment.
1Opinion of the CourtMcNEILL, J.
The officers of the People’s Bank of Kingfisher, Oklahoma, returned to the assessor of said county an assessment list for the year 1918, showing the capital, stock, surplus; and undivided profits of the bank to be sixty thousand twenty-six ($60,026) dollars, together with a list of the stockholders, the number of shares owned by each stockholder, and the value of each share of stock. It then asked that there be deducted from the value of the shares the following amounts:
Real estate, assessed value_$1.(1,500.00
united States bonds - 31.900 00
Oklahoma state bonds _ 5,000.00
Real estate mortgages…
2Cases cited8 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Palmer v. McMahonSupreme Court of the United States · 1890
- Cleveland Trust Co. v. LanderSupreme Court of the United States · 1902
- First National Bank v. MoonSupreme Court of Kansas · 1918
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3Cited by11 opinions
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Board of Com'rs of Oklahoma County v. RyanSupreme Court of Oklahoma · 1924
- First National Bank v. AndersonSupreme Court of Iowa · 1923
- In Re Assessment of Durant Nat. BankSupreme Court of Oklahoma · 1923
- In Re Assessment of First National Bank of ChickashaSupreme Court of Oklahoma · 1923
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