Smith v. Webb
Supreme Court of Minnesota
These were proceedings under the statute for the collection of taxes on personal property. The plaintiff filed with the clerk of the District Court for Ramsey County, an affidavit, stating that he has been unable to collect by distress or otherwise, the sum of $144, which appears upon his duplicate for the year 1865, as taxes duly assessed against the defendant, Edward Webb, upon personal property, and requested that the notice provided by law, to show cause, &c., should…
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These were proceedings under the statute for the collection of taxes on personal property. The plaintiff filed with the clerk of the District Court for Ramsey County, an affidavit, stating that he has been unable to collect by distress or otherwise, the sum of $144, which appears upon his duplicate for the year 1865, as taxes duly assessed against the defendant, Edward Webb, upon personal property, and requested that the notice provided by law, to show cause, &c., should issue to said Webb. A notice was issued by the clerk of said court, and was served on said Webb, requiring him to show…
1Opinion of the Court
By the Gov/rt
Berry, J.
That the State taxation of the shares of stock in national banks, is, under the legislation of Congress, per se lawful, has been determined by the Supreme Court of the Hnited States, in the recent case of VanAllen v. The Assessors, 3 Wal. 573. While we deem it not improperio remark that some portions of thereasoning found in the prevailing opinion pronounced in this case are unsatisfactory to our minds, and would, as we think, lead to startling consequences, we follow this adjudication by the tribunal of last resort and paramount authority, as in duty bound to do.
It was…
2Cited by5 opinions
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- Van Slyke v. StateWisconsin Supreme Court · 1869
- First National Bank v. ProvinceMontana Supreme Court · 1898
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1941