National State Bank v. Mayor of Burlington
Supreme Court of Iowa
Appeal from Des Moines District Gourt. — Hon. James D. Smyth, Judge. This is an appeal by defendants from the action of the lower court, reducing the assessment of plaintiff on an appeal from the local board of review of assessments for the year 1900. —
1Opinion of the CourtMcClain, J.
The proper officer of plaintiff having made a return to the assessor showing that the total amount of capital stock, surplus, and undivided earnings of plaintiff bank, after deducting therefrom the amount of real estate owned by said bank, was $139,724.10, the local board of review of assessments notified the plaintiff bank of a change of valuation from that fixed by the assessor, based on such statement, and, after due notice to the stockholders of an opportunity for hearing, fixed the value ■of its stock for taxation purposes, after deducting that part of the capital stock assessed as real…
2Cases cited4 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- First National Bank of Wellington v. ChapmanSupreme Court of the United States · 1899
- Davenport Bank v. Davenport Board of EqualizationSupreme Court of the United States · 1887
- German American Savings Bank v. Council of BurlingtonSupreme Court of Iowa · 1902
3Cited by6 opinions
- Head v. Board of ReviewSupreme Court of Iowa · 1915
- Iowa Loan & Trust Co. v. FairweatherDistrict Court, S.D. Iowa · 1918
- Security Savings Bank v. CarrollSupreme Court of Iowa · 1905
- People's Sav. Bank v. LaymanU.S. Circuit Court for the Southern District of Iowa · 1905
- Charleston Nat. Bank v. MeltonU.S. Circuit Court for the District of West Virginia · 1909
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