Strafford National Bank v. Dover
This text of 58 N.H. 316 (Strafford National Bank v. Dover) is published on Counsel Stack Legal Research, covering Supreme Court of New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The surplus fund which a national bank is required, by IT. S. Gen. St., s. 5199, to reserve from its net profits, is not excluded in the valuation of its shares for taxation. F. N. Bank v. Peter-borough,, 56 N. II. 88; N. Bank v. Com., 9 Wall. 858; People v. Com’rs, 67 N. Y. 516 ; S. 0., 94 U. S. 415.
Petition denied.
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