Commonwealth v. Citizens' National Bank
Court of Appeals of Kentucky
Case 113 — Proceeding by the Commonwealth to have the Shakes-ox ti-ie Citizen’s National Bank ox Danville Assessed xok. Taxation. APPEAL XROM BOYLE CIRCUIT COUBT.
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Case 113 — Proceeding by the Commonwealth to have the Shakes-ox ti-ie Citizen’s National Bank ox Danville Assessed xok. Taxation. APPEAL XROM BOYLE CIRCUIT COUBT. From a Judgment Dismissing the Proceedings, the Commonwealth Appeal's. 1. Our contention is, that under the act of the Legislature approved March 21, 1900, it' ig the duty of the president and cashier of national banks to list the shares of stock of their banks with the assessing officer, authorized to assess real- estate, for taxation, and that the bank shall he and remain Hablé to. the State, county, city, town and taxing district…
1Opinion of the Court
Opinion op the court bv
JUDGE HOBSON
Reversing.
This proceeding was instituted in the. Boyle county court in the name of the Commonwealth, by the sheriff of Boyle county, to have the shares of stock of the Citizens’ National Bank of Danville assessed for taxation for county purposes for the years 1892-1899, inclusive, under section 4241, Ky. St., 1903. The bank, its president, and its cashier were made (defendants. The demurrer to the jurisdiction of the court and to the capacity of the plaintiffs to maintain the action was overruled; also a general demurrer to the proceedings. An answer was…
2Cases cited6 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- People v. CommissionersSupreme Court of the United States · 1867
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3Cited by7 opinions
- Covington v. First Nat. Bank of CovingtonSupreme Court of the United States · 1905
- Marion Nat. Bank v. BurtonCourt of Appeals of Kentucky · 1906
- Citizens' Nat. Bank v. CommonwealthCourt of Appeals of Kentucky · 1904
- Rea v. Gallatin County Fiscal CourtCourt of Appeals of Kentucky · 1967
- In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918
2 more not listed; retrieve them via the Exa API.