BOISE CITY NAT. BANK v. ADA COUNTY

Nos. 1394, 1556.

48 F.2d 222 (1931)

BOISE CITY NAT. BANK v. ADA COUNTY et al. (two cases).

District Court, D. Idaho, S. D.

February 11, 1931.


Attorney(s) appearing for the Case

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

Carl A. Burke, Clarence T. Ward, and Frank T. Wyman, all of Boise, Idaho, for defendants.


CAVANAH, District Judge.

These cases were consolidated and heard together by the court, a jury having been waived. They present the question of whether, under the evidence, the taxes levied on the shares of stock of plaintiff, a national banking association, for the years 1928 and 1929 by the assessor of Ada county, are in violation of section 5219 of the Federal Revised Statutes (12 USCA § 548). The application of the...

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