Langhout v. First National Bank of Remsen
Supreme Court of Iowa
Appeal from Plymouth District Court. — William Hutchinson, Judge. Action to recover certain taxes assessed by the county treasurer of Plymouth County, Iowa, upon the value of shares of stoek of the defendant bank for the years 1913 to 1916 inclusive. The action is predicated upon certain values or parts of shares omitted from assessment, within the purview of the provisions of Section 1374 of the Code.
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Appeal from Plymouth District Court. — William Hutchinson, Judge. Action to recover certain taxes assessed by the county treasurer of Plymouth County, Iowa, upon the value of shares of stoek of the defendant bank for the years 1913 to 1916 inclusive. The action is predicated upon certain values or parts of shares omitted from assessment, within the purview of the provisions of Section 1374 of the Code. Judgment entered, annulling the assessments entered by the county treasurer and taxing costs to the plaintiff. Plaintiff appeals. —
1Opinion of the CourtDe Graff, J.
This appeal involves a construction of Section 1322, Code Supplement, 1913, in relation to the provisions of Section 1374 of the Code. The former section, inter alia, defines the items to be considered by the assessor in ascertaining the actual value of the shares of the capital stock of state and *958national bank corporations, for the purpose of assessment for taxation. The latter section authorizes the county treasurer to make an assessment upon all property subject to taxation, of any person, firm, or corporation, which has been omitted, withheld, or overlooked, or from any other cause is not…
2Cases cited12 opinions
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907
- Bank of California, National Ass'n v. RichardsonSupreme Court of the United States · 1919
- First National Bank v. HayesSupreme Court of Iowa · 1919
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3Cited by10 opinions
- First National Bank v. AndersonSupreme Court of Iowa · 1923
- Hunt v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
- Bennett v. Finkbine Lumber Co.Supreme Court of Iowa · 1924
- State v. JohnsonSupreme Court of Iowa · 1925
- First National Bank of Council Bluffs v. BurkeSupreme Court of Iowa · 1923
5 more not listed; retrieve them via the Exa API.