First National Bank v. Hayes
Supreme Court of Iowa
Appeal from Plymouth District Court. — William Hutchinson, Judge. Appeal from the assessment of tbe value of shares of stock issued by a national bank resulted in confirmation thereof. The bank appeals.
1Opinion of the CourtLadd, C. J.
The capital stock of the First National Bank of Remsen, Iowa, consisted of 500 shares of the par value of $100 each, distributed in 1917 among 16 shareholders. These shares were estimated by the assessor to be of the total value of $38,357.38, and the auditor increased such amount to $76,720.33, and entered the shares at such increased value on the tax list, before said list was transferred to the treasurer’s office. At the same time, the auditor undertook to correct the assessments of the assessor for the years 1916, 1915, 1914, and 1913. That the proceedings by the auditor were as…
2Cases cited12 opinions
- Flournoy v. City of JeffersonvilleIndiana Supreme Court · 1861
- First National Bank of Estherville v. City CouncilSupreme Court of Iowa · 1907
- Tally v. BrownSupreme Court of Iowa · 1910
- Benjamin v. District Township of MalakaSupreme Court of Iowa · 1879
- Smith v. McQuistonSupreme Court of Iowa · 1899
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Charles Hewitt & Sons Co. v. KellerSupreme Court of Iowa · 1937
- Charles Gabus Ford, Inc. v. Iowa State Highway CommissionSupreme Court of Iowa · 1974
- Iowa National Bank v. StewartSupreme Court of Iowa · 1930
28 more not listed; retrieve them via the Exa API.