Board of Com'rs v. Davis

"Wade, C. J.

This is an action by the plaintiff and respondent to recover the sum of $1,562.75 from the defendant and appellant for taxes levied for the year 1885 upon certain shares of the capital stock of the First National Bank of Butte, owned by the appellant. The cause was tried upon the following agreed statement of facts:

“ (1) That the First National Bank of Butte is now, and ivas during all of the year 1885, and before that time, a corporation duly created under and by virtue of the law’s of the United States relating to national banks, and located and carrying on a general banking…