Baird v. Burke County

Plaintiff brings this action to restrain tbe collection of certain taxes on bank stock for tbe years 1920 and 1921. Tbe assessment was attempted under § 2115, Comp. Laws 1913, as amended by chapter 61, Sess. Laws, 1917, and, under § 1, of chapter 220, Session Laws of 1919, tbe stock is assessed at 100 per cent of its value. It is tbe contention of tbe plaintiff that tbe assessments are without statutory authority and void; that bank stock was expressly exempt and tbe law authorizing the taxation thereof repealed by chapter 62, Special Session Laws, 1919; and that it was so held by this court…