Hershire v. First National Bank
Supreme Court of Iowa
Appeal from Johnson District Court. This action is brought by Johnson county, and Her-shire, its treasurer, against the First National Bank of Iowa City, a corporation organized under the act of congress and doing a banking business in Iowa City, to recover about $2,000 of taxes, interest and penalty, for the years 1868 and 1869, due upon certain shares of the capital stock of said bank, owned by different non-resident persons whose names are given.
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Appeal from Johnson District Court. This action is brought by Johnson county, and Her-shire, its treasurer, against the First National Bank of Iowa City, a corporation organized under the act of congress and doing a banking business in Iowa City, to recover about $2,000 of taxes, interest and penalty, for the years 1868 and 1869, due upon certain shares of the capital stock of said bank, owned by different non-resident persons whose names are given. There was a demurrer to the petition, by the defendant, which was sustained by the court. The plaintiff appeals.
1Opinion of the CourtCole, J.
The averments of the petition are, substantially, that the plaintiff Hershire is treasurer of the plaintiff Johnson county, which is a municipal corporation under the laws of Iowa; that the defendant is a banking corporation duly organized under the acts of congress to provide a national currency, and doing business in Iowa City, and was so doing business in 1868 and 1869 ; that sundry shares of the capital stock, aggregating in value $23,000, were held and owned in those yeai’s by divers persons (the name and amount held by each being stated, and most of such persons being non-residents of…
2Cases cited1 opinion
- National Bank v. CommonwealthSupreme Court of the United States · 1870
3Cited by9 opinions
- Tucker v. TuckerSupreme Court of Iowa · 1908
- Lull v. Anamosa National BankSupreme Court of Iowa · 1900
- Redhead v. Iowa National BankSupreme Court of Iowa · 1905
- Mason v. Mallard Telephone Co.Supreme Court of Iowa · 1932
- First National Bank of Leoti v. FisherSupreme Court of Kansas · 1891
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