Legal Opinion
Merchants' National Bank v. Dawson County
Montana Supreme Court
Decided January 21, 1933No. 7,070PublishedCited by 9 opinions
1Opinion of the CourtJustice Angstman
Plaintiff, a national banking association of Glendive, Dawson county, brought this action to recover taxes paid by it for the year 1929 under protest. In general, it charges that the applicable laws exact from it taxes on shares of its stock at rates higher than from that of competing moneyed capital, contrary to section 5219 of the Revised Statutes of the United States, as amended (12 U. S. C. A., sec. 548).
It concedes that the assessing officers properly valued its shares of stock for assessment purposes under section 2066, Revised Codes of 1921, and Chapter 64, Laws of 1929, but charges…
2Cases cited37 opinions
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Standard Oil Co. v. City of LincolnSupreme Court of the United States · 1927
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Supervisors v. StanleySupreme Court of the United States · 1882
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3Cited by9 opinions
- O'Connell v. State Board of EqualizationMontana Supreme Court · 1933
- State Ex Rel. Normile v. CooneyMontana Supreme Court · 1935
- State Ex Rel. Nagle v. the Leader Co.Montana Supreme Court · 1934
- Martin v. State Highway CommissionMontana Supreme Court · 1939
- Pioneer Motors, Inc. v. State Highway CommissionMontana Supreme Court · 1946
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