Atlantic National Bank v. Simpson

— The appeal brings for review order dismissing second amended bill of complaint seeking to enjoin the collection of taxes levied and assessed against appellant as agent for its non-resident stockholders.

Appellant presents three questions for our consideration, as follows':

“I. Does an assessment in solido against a national bank, ‘as agent for its non-resident stockholders,’ presumably for shares of the bank’s stock owned by non-residents, without showing the names' or the number of such stockholders or the number of shares so assessed, or the value per share, amount to an assessment against…