Roberts v. Lynch

By this action plaintiffs seek to compel defendant, the assessor of Salt Lake county, to assess as money or cash in hand the bank deposits of the various taxpayers of the county. Plaintiffs allege that in violation of an order issued by the state board of equalization defendant has treated bank deposits as credits from which the debts of the taxpayer may be deducted.

It is conceded that bank deposits are taxable and should be assessed to the depositors. It is also conceded that the relation between a general depositor and a bank is that of creditor and debtor; that the general deposit becomes…