OMAHA NATIONAL BANK v. HEINTZE

Nos. 33720-33722.

67 N.W.2d 753 (1954)

159 Neb. 520

The OMAHA NATIONAL BANK v. HEINTZE et al. FIRST NATIONAL BANK OF OMAHA v. HEINTZE et al. The UNITED STATES NATIONAL BANK OF OMAHA v. HEINTZE et al.

Supreme Court of Nebraska.

December 31, 1954.


Attorney(s) appearing for the Case

Wells, Martin & Lane, Omaha, for Omaha Nat. Bank.

Finlayson, McKie & Kuhns, Omaha, for First Nat. Bank of Omaha.

Morsman, Maxwell, Fike & Sawtell, Omaha, for United States Nat. Bank of Omaha.

Clarence S. Beck, Atty. Gen., Clarence A. H. Meyer, Deputy Atty. Gen., Homer L. Kyle, Asst. Atty. Gen., for defendants.

Heard before SIMMONS, C. J., and CARTER, MESSMORE, YEAGER, CHAPPELL, WENKE, and BOSLAUGH, JJ.


SIMMONS, Chief Justice.

These three cases are original actions for declaratory judgments to determine the rate of taxation of plaintiffs' shares of stock. The precise question is whether the capital stock of the plaintiffs is stock assessable at four mills on the dollar of actual value as provided in section 77-703, R.S.Supp., 1953, or at eight mills on the dollar of the actual valuation thereof as provided in section 77-709, R.R.S.1943.

The plaintiffs are...

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