Albany Mutual Building Ass'n v. City of Laramie
Wyoming Supreme Court
Error to the District Court of Albany County, Hon. Charles W. Bramel, Judge. Action'by the City of Laramie against the Albany Mutual Building Association to recover a tax levied against the property of defendant, and for the recovery of a penalty of two hundred dollars for failing to list property for taxation. Judgment for plaintiff, and defendant prosecuted error. The facts are stated in the opinion.
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Error to the District Court of Albany County, Hon. Charles W. Bramel, Judge. Action'by the City of Laramie against the Albany Mutual Building Association to recover a tax levied against the property of defendant, and for the recovery of a penalty of two hundred dollars for failing to list property for taxation. Judgment for plaintiff, and defendant prosecuted error. The facts are stated in the opinion. The statute makes a radical distinction between mutual associations and benefit associations. The mutual association is not taxed, but its members are taxed on their unredeemed or unborrowed…
1Opinion of the Court
Potter, Chiee Justice.
This case involves the validity of a municipal tax levied by the City of Laramie in 1897 against the Albany Mutual Building Association, on account' of certain moneys and credits assessed in the name of said association. Suit was brought for the recovery of the ta?: and judgment rendered in favor of the city. The association brings the case to this court on error.
The plaintiff in error is a building and loan association incorporated under the act of March 7, 1890, authorizing the incorporation of such an association for the purpose of “accumulating the. savings and funds…
2Cases cited11 opinions
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
- People's Loan & Homestead Ass'n of Joliet v. KeithIllinois Supreme Court · 1894
- Deniston v. TerryIndiana Supreme Court · 1895
- Faust v. Twenty-Third German American Building Ass'nCourt of Appeals of Maryland · 1896
- Ohio Valley Building & Loan Ass'n v. County Court of Cabell CountyWest Virginia Supreme Court · 1896
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Petroleum Inc. v. State Ex Rel. State Board of EqualizationWyoming Supreme Court · 1999
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
- Charleston Federal Savings & Loan Ass'n v. JamesWest Virginia Supreme Court · 1938
- Abrahams v. MedlicottSupreme Court of Kansas · 1911
- Fidelity Savings Ass'n v. Bank of CommerceWyoming Supreme Court · 1904
1 more not listed; retrieve them via the Exa API.