Miles City National Bank v. Custer County

245 P. 265, 76 Mont. 65, 1926 Mont. LEXIS 70

• Court: Montana Supreme Court
• Decided: March 23, 1926
• Docket: No. 5,863.
• Status: Published

Opinion

ME. JUSTICE GALEN

delivered the opinion of the court.

This appeal involves the proper measure of taxation of the shares of the capital stock of a national bank; a discrimination being alleged to have been made by the defendants in favor of other moneyed capital in the year 1923, contrary to the provisions of section 5219 of the Revised Statutes of the United States, as amended by Act of March 4, 1923 (42 Stats, at Large, 1499 [U. S. Comp. Stats. Supp. 1925, sec. 9784]). The action is to recover back taxes paid under protest.

Because of the conclusion reached in the case of Commercial National Bank v. Custer County, ante, p. 45, 245 Pac. 259, the judgment involved in this appeal is affirmed.

Affirmed,

Mr. Chief Justice Callaway and Associate Justices Holloway, Stark and Matthews concur.