Haight v. Franklin

C. E. CLARK, Circuit Judge.

Defendant’s sole attack on the judgment below is that the court refused to sustain his plea of the statute of limitations against an assessment upon shares of stock formerly owned by him in the defunct Salt Springs National Bank of Syracuse, New York. Defendant had owned 320 shares, which he transferred to various people between February 15th and 21st, 1933. The bank closed on March 6, 1933, never to reopen; a conservator was appointed on March 29, 1933, and a receiver on January 22, 1934. The Comptroller of the Currency, by notice of May 1, 1934, levied a 100 per…