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DES MOINES BANK v. FAIRWEATHER

No. 17.

263 U.S. 103 (1923)

44 S.Ct. 23

68 L.Ed. 191

DES MOINES NATIONAL BANK v. FAIRWEATHER, MAYOR; ET AL.

Supreme Court of United States.

Decided November 12, 1923.

Attorney(s) appearing for the Case

Mr. J.G. Gamble, with whom Mr. R.L. Read was on the brief, for plaintiff in error.

Mr. Ben J. Gibson, Attorney General of the State of Iowa, and Mr. John J. Halloran, with whom Mr. Maxwell A. O'Brien and Mr. George F. Henry were on the brief, for defendants in error.

MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

This was a proceeding begun by a national bank in Iowa to secure a reduction in an assessment of the shares of its capital stock for taxing purposes, made in 1919.

The proceeding was in the nature of an appeal from the action of a board of equalization, and ultimately reached the Supreme Court of the State. The bank objected that the board had proceeded on a mistaken construction of the state statute...

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