Weiser, National Bank v. Jeffreys
Idaho Supreme Court
APPEAL from the District Court of Seventh Judicial District for Washington County. Hon. Ed. L. Bryan, Judge. Action to recover taxes paid under protest on a void assessment. Judgment for the defendants. “An assessment made within the time and in the manner prescribed by the statute is indispensable in proceedings to enforce the collection of taxes.” (Cooley on Taxation, 3d ed., 597; Shoup v. Willis, 2 Ida. 120, 6 Pac. 124; Si. Louis I. M. & S. By.
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APPEAL from the District Court of Seventh Judicial District for Washington County. Hon. Ed. L. Bryan, Judge. Action to recover taxes paid under protest on a void assessment. Judgment for the defendants. “An assessment made within the time and in the manner prescribed by the statute is indispensable in proceedings to enforce the collection of taxes.” (Cooley on Taxation, 3d ed., 597; Shoup v. Willis, 2 Ida. 120, 6 Pac. 124; Si. Louis I. M. & S. By. Co. v. Miller, 67 Ark. 498, 55 S. W. 926; sec. 43, Revenue Act of Idaho, Sess. Laws, 1901, p. 249; see. 5219, U. S. Rev. Stat. [U. S. Comp. Stat.…
1Opinion of the CourtSullivan, J.
This action was brought by the Weiser National Bank, a corporation, as plaintiff, against Woodson 'Jeffreys, treasurer of Washington county, and Washington county, as defendants, to recover a tax of $636 paid under protest. The case was submitted to the trial court on an agreed statement of facts, and judgment was entered against the plaintiff, who is appellant here, dismissing the action.
The facts stipulated were in effect as follows: That the Weiser National Bank is a banking corporation organized under the laws of the United States of America relating to national banks; that its principal…
2Cases cited5 opinions
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- City of Charlestown v. County CommissionersMassachusetts Supreme Judicial Court · 1872
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
- State Bank v. City of RichmondSupreme Court of Virginia · 1884
- City of Wilmington v. RicaudCourt of Appeals for the Fourth Circuit · 1898
3Cited by6 opinions
- Tarr v. Western Loan & Savings Co.Idaho Supreme Court · 1909
- State Ex Rel. Bank of Eagle v. LeonardsonIdaho Supreme Court · 1932
- Roberts v. American National Bank of PensacolaSupreme Court of Florida · 1929
- Washburn-Wilson Seed Co. v. Jerome CountyIdaho Supreme Court · 1943
- Idaho Irrigation Co. v. County of LincolnIdaho Supreme Court · 1915
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