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FARMERS BANK v. MINNESOTA

No. 39.

232 U.S. 516 (1914)

34 S.Ct. 354

58 L.Ed. 706

FARMERS AND MECHANICS SAVINGS BANK OF MINNEAPOLIS v. STATE OF MINNESOTA.

Supreme Court of United States.

Decided February 24, 1914.

Attorney(s) appearing for the Case

Mr. William A. Lancaster, with whom Mr. C.B. Leonard and Mr. Milton D. Purdy were on the brief, for plaintiff in error.

Mr. James Robertson and Mr. Lyndon A. Smith, Attorney General of the State of Minnesota, for defendant in error.

MR. JUSTICE PITNEY delivered the opinion of the court.

This writ of error brings under review a judgment of the Supreme Court of Minnesota (114 Minnesota, 95) affirming the judgment of a lower court, in proceedings for the collection of taxes assessed against plaintiff in error for the year 1908. Plaintiff in error is a savings bank, having no capital stock, and was taxable under § 839, R.L. 1905, which provides for...

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