Legal Opinion
Boise City Nat. Bank v. Ada County
District Court, D. Idaho
Decided January 4, 1930No. 1394PublishedCited by 2 opinions
1Opinion of the Court
CAVANAH, District Judge.
The Boise City National Bank, a national hanking association, seeks to recover from Ada county and its treasurer and tax collector the sum of $7,537.37, which it had paid under protest to the tax collector as taxes levied and assessed for the year 1928 against the capital shares of its stock, on the ground that such taxes are in violation of section 5219 of the U. S. Revised Statutes, as amended (12 USCA § 548), and the Fourteenth Amendment to the federal Constitution guarantying to the plaintiff the equal protection of its laws.
The quéstions for decision are presented…
2Cases cited10 opinions
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- First National Bank of Hartford v. City of HartfordSupreme Court of the United States · 1927
- Montana National Bank v. Yellowstone County of MontanaSupreme Court of the United States · 1928
- Denver & Rio Grande Western Railroad v. TerteSupreme Court of the United States · 1932
- Minnesota v. First National Bank of St. PaulSupreme Court of the United States · 1927
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ward v. First Nat. Bank of HartfordSupreme Court of Alabama · 1932
- Boise City Nat. Bank v. Ada CountyDistrict Court, D. Idaho · 1931