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IOWA-DES MOINES BANK v. BENNETT

No. 15.

284 U.S. 239 (1931)

52 S.Ct. 133

76 L.Ed. 265

IOWA-DES MOINES NATIONAL BANK v. BENNETT, CHAIRMAN, ET AL.

Supreme Court of United States.

Decided December 14, 1931.

Attorney(s) appearing for the Case

Messrs. J.G. Gamble and A.B. Howland for petitioners.

Messrs. Eskil C. Carlson and Charles Hutchinson, with whom Messrs. Maxwell A. O'Brien and George A. Wilson were on the brief, for respondents.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

These cases are here on certiorari to the Supreme Court of Iowa. They were argued together and involve, in the main, the same questions. The petitioner in No. 15 is the Iowa-Des Moines National Bank. The petitioner in No. 16 is the Central State Bank, an Iowa corporation. In each case, it is charged that, for the years 1919, 1920, 1921 and 1922, the taxing officers of Polk County exacted from petitioner taxes...

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