OCR Text |
Show COURT HOLDS BANK'S FAIL ASSETS TAXABLE SALT LAKE Sept. 10. Affirming the Judgment of the district court, the supremo court Saturday handed down an importpnt opinion in the case of the First National bank of Nephl against B. Chrlstensen, treasurer of Juab county, and George McCune, Hans J Hassell and John Ellerston as members of tho board of equalization equaliza-tion of the county. The action was brought to restrain the treasurer from collecting more than what It claimed was a fair and Just tax. In assessing the bank, not only the capital stock was assessed, but also tho total net asEets of the bank. In the lower court the case was decided In favor of the defendants and now that Judgment Is sustained. Thus, under tho opinion, the full assets of the institution may be assessed. The supreme court al60 affirmed the Judgment of the lower court in the case of Rebecca T. Mathlas a?alnst Henry Tingey, administrator of the estate of Maria P. Tingey, awarding tho plaintiff 450 for services performed per-formed for the deceased woman, who was her mother. The tiial showed that the plaintiff had given up her own work anJ postponed her marriage to take care of her mother, and the court allowed her $450 The supremo court helcj there was evidence that there was an understanding that she should receive some remuneration. Two other opinions were handed down. In which tho lower courts' Judgments Judg-ments wore afllrmed. One Is the case of Ellsworth J. Beggs against I. A. Clayton, In which tho defendant wns given dagames for personal injuries, and also in tho case of Andrew Bingham Bing-ham against the San Pedro, Los Angeles An-geles & Salt Lake Railroad company in the sum of $S,000 or tho death of certain livestock. In the case of Georgo A. Lowe against the Simmons Warehouse company. com-pany. In which the lower court gave Lowe Judgment for the amqunt paid as taxes on a certain parcel of land at Ogden which he had secured, on warranty war-ranty deed, together with .attorney fees, tho supreme court modified the Judgment so as to cllminato the attorney attor-ney fees. Tho case waa remanded wjth instructions to find for the plaintiff damages In the sum paid. - |