Eddy v. First Nat. Bank
Court of Appeals for the Eighth Circuit
Appeal from the District Court of the United States for the District of North Dakota; Joseph W. Woodrough, Judge. Suit in equity by the First National Bank of Fargo against K. C. Eddy, as Treasurer of Cass County, N. D., and another. Decree for complainant, and defendants appeal.
1Opinion of the Court
HOOK, Circuit Judge.
This is an appeal by the treasurer and audit- or of Cass county, N. D., from a decree in favor of the First National Bank of Fargo enjoining the collection of taxes for the year 1919 upon its capital shares in excess of the taxes “assessed upon other moneyed capita] in the hands of individual citizens of such state.” Rev. Stat. § 5219 (Comp. St. § 9784). The suit was brought by the hank as the statutory tax paying representative of the shareholders. Comp. Laws N. D. 1913, §§ 2115-2117; Cummings v. Bank, 101 U. S. 153, 25 L. Ed. 903. The general taxes for city, county, and…
2Cases cited5 opinions
- Cummings v. National BankSupreme Court of the United States · 1880
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Amoskeag Savings Bank v. PurdySupreme Court of the United States · 1913
- Boyer v. BoyerSupreme Court of the United States · 1885
- Evansville Bank v. BrittonSupreme Court of the United States · 1882
3Cited by5 opinions
- Security Nat. Bank of Watertown, SD v. YoungCourt of Appeals for the Eighth Circuit · 1932
- Fourth Atlantic Nat. Bank v. City of BostonCourt of Appeals for the First Circuit · 1924
- State v. First National Bank of St. PaulSupreme Court of Minnesota · 1925
- First National Bank v. EddySouth Dakota Supreme Court · 1924
- Minnehaha Nat. Bank v. AndersonDistrict Court, D. South Dakota · 1924