South Broadway Nat. Bank of Denver v. City & County of Denver

LEWIS, Circuit Judge.

This is an action at law to recover $7,-160.36 paid by the bank in 1928 to the Treasurer of the City and County of Denver under alleged duress, as ad valorem taxes levied in 1927. The questions presented are confined to pleading and remedy. The defendant answered, admitted some allegations, denied others and alleged that the manner in which the assessment was made, of which plaintiff complains, was done at plaintiff’s request. That is, the value of plaintiff’s capital stock was assessed to plaintiff as agent for its stockholders at plaintiff’s request. The answer embodied…