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LANDER v. MERCANTILE BANK

No. 227.

186 U.S. 458 (1902)

LANDER v. MERCANTILE BANK.

Supreme Court of United States.

Decided June 2, 1902.

Attorney(s) appearing for the Case

Mr. J.M. Sheet and Mr. Smith W. Bennett for appellant. Mr. P.H. Kaiser was on their brief.

Mr. W.W. Boynton for appellee.

MR. JUSTICE McKENNA, after stating the case, delivered the opinion of the court.

The Circuit Court of Appeals based its opinion on two questions: (1) The jurisdiction of the state board of equalization for incorporated banks to increase, without notice to the bank, the valuation fixed by the county auditor on the shares of its stock; (2) the fact of the former adjudications as determining the right to reduce the valuation...

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