Farmers' & Traders' National Bank v. Hoffmann
Supreme Court of Iowa
Appeal from Mahaska District Court — Hon. A. W. Wilkinson, Judge. This is an action in equity by which the plaintiff seeks to enjoin the collection of certain taxes. The defendant Hoffman was treasurer of the county at the time of the commencement of the suit There was a hearing on the merits, and a decree was entered for the plaintiff. Defendants appeal.
1Opinion of the CourtRothrock, J.
I. The taxes in question were assessed and levied in the year 1891. The plaintiff at that time was a bank organized under the national banking law. The capital stock of the bank was one hundred thousand dollars, which was divided into-shares of one hundred dollars each. The stock was owned by a number of persons, some of whom resided in Mahaska county, some in other counties in this state, and others were nonresidents of the state. When the assessor appeared at the bank, in performance of his duty as assessor, he had an interview with the cashier, which resulted in an assessment of forty…
2Cases cited4 opinions
- People v. WeaverSupreme Court of the United States · 1880
- First National Bank v. City CouncilSupreme Court of Iowa · 1892
- Hershire v. First National BankSupreme Court of Iowa · 1872
- First National Bank of Albia v. City Council of AlbiaSupreme Court of Iowa · 1892
3Cited by5 opinions
- Shippee v. Riverside Trust Co.Supreme Court of Connecticut · 1931
- Primghar State Bank v. RerickSupreme Court of Iowa · 1895
- Merchants State Bank v. County of McHenryNorth Dakota Supreme Court · 1915
- In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918
- Taylor v. HaleSupreme Court of Arkansas · 1933