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BOISE CITY NAT. BANK v. ADA COUNTY

No. 1394.

37 F.2d 947 (1930)

BOISE CITY NAT. BANK v. ADA COUNTY et al.

District Court, D. Idaho, S. D.

January 4, 1930.

Attorney(s) appearing for the Case

Richards & Haga, of Boise, Idaho, for plaintiff.

Carl A. Burke and Clarence T. Ward, both of Boise, Idaho, for defendants.

CAVANAH, District Judge.

The Boise City National Bank, a national banking association, seeks to recover from Ada county and its treasurer and tax collector the sum of $7,537.37, which it had paid under protest to the tax collector as taxes levied and assessed for the year 1928 against the capital shares of its stock, on the ground that such taxes are in violation of section 5219 of the U. S. Revised Statutes, as amended (12 USCA § 548), and the Fourteenth Amendment...

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