Geller v. McCort, Treas.

The cashier of The Dollar Savings Bank Company of St. Clairsville, Ohio, a duly organized and operating state bank during the dates in question, made a return for the years 1929 and 1930 to the auditor of Belmont county in accordance with the provisions of Section 5411, General Code, then in force, which return was in duplicate, under oath, and set forth the resources and liabilities of the bank, with a full statement of the names of the stockholders, the number of shares held by each and the par value thereof. The county auditor thereafter assessed and levied a tax on the aggregate value of…