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GOODWIN v. THE CITIZENS & SOU. NAT. BANK

18210.

209 Ga. 908 (1953)

76 S.E.2d 620

GOODWIN, Tax Collector, v. THE CITIZENS & SOUTHERN NATIONAL BANK.

Supreme Court of Georgia.

Decided June 9, 1953.

Rehearing Denied July 15, 1953.

Attorney(s) appearing for the Case

Franklin H. Pierce, Eugene Cook, Attorney-General, M. H. Blackshear, Deputy Assistant Attorney-General, F. H. Boney, Assistant Attorney-General and W. Dan Greer, for plaintiff in error.

Fulcher, Fulcher & Hagler and Alston, Sibley, Miller, Spann & Schackelford, contra.

DUCKWORTH, Chief Justice.

1. Whether the assessment here is against the bank or against its shareholders, the bank is entitled to maintain a suit in equity in its own name to prevent an unlawful assessment. Pelton v. National Bank, 101 U.S. 143 (25 L. ed. 901); Hills v. Exchange Bank, 105 U.S. 319 (26 L. ed. 1052). Since a national bank is an instrumentality...

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