Johnson v. Meagher County

This action was brought to recover taxes imposed and collected for the year 1939 upon the shares of stock of the plaintiff national bank owned by the individual plaintiffs. The complaint alleges in substance that the tax was erroneous and unlawful and that plaintiffs had, in addition to the share tax, paid an income tax on the basis of the dividends received from the shares. A general demurrer to the complaint was sustained. Judgment was entered for defendants and plaintiffs have appealed from the judgment.

The only question presented is whether our income tax law (Chapter 181, Laws 1933, now…