First National Bank v. Watkins
Michigan Supreme Court
Case made from St. Joseph Circuit. This was an action of assumpsit brought by the First National Bank of Sturgis in the Circuit Court for the County of St. Joseph, against William M. Watkins. The facts, as agreed to by the parties, are stated in the record to be these: “The plaintiff is a corporation, duly organized as a banking association, under the laws of the United States, and doing business in the State of Michigan.
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Case made from St. Joseph Circuit. This was an action of assumpsit brought by the First National Bank of Sturgis in the Circuit Court for the County of St. Joseph, against William M. Watkins. The facts, as agreed to by the parties, are stated in the record to be these: “The plaintiff is a corporation, duly organized as a banking association, under the laws of the United States, and doing business in the State of Michigan. “On the 30th day of June, A. D. 1868, a specific tax for the sum of $460 had been assessed by the Auditor ■General against said bank, under and by virtue of act No. 122 of…
1Opinion of the Court
Campbell, Ch. J.
The plaintiff in error complains of a judgment rendered against him for money illegally collected of the defendants in error under color of a warrant from the Auditor General, issued for a specific tax under the law of 1867,' charging specific taxes on national banks. The grounds of defense set up are that the payment was voluntary, and that a portion of the money was paid over into the State Treasury.
*489The case is freed from some of the difficulties which are occasionally met with in similar ■ controversies, inasmuch as the process was not one which related to any of the.…
2Cases cited3 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
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- Anderson v. BorderMontana Supreme Court · 1930
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