First Nat Bank of Greeley v. Board of Com Rs of Weld County, Colo 18 21, 1924, No. 180

CourtUnited States Supreme Court
Writing for the CourtSUTHERLAND
Citation264 U.S. 450,44 S.Ct. 385,68 L.Ed. 784
Docket NumberNo. 180
Decision Date07 April 1924
PartiesFIRST NAT. BANK OF GREELEY v. BOARD OF COM'RS OF WELD COUNTY, COLO. Argued Jan. 18-21, 1924

264 U.S. 450
44 S.Ct. 385
68 L.Ed. 784
FIRST NAT. BANK OF GREELEY

v.

BOARD OF COM'RS OF WELD COUNTY, COLO.

No. 180.
Argued Jan. 18-21, 1924.
Decided April 7, 1924.

Mr. Harry N. Haynes, of Greeley, Colo., for plaintiff in error.

Messrs. Wm. R. Kelly, of Greeley, Colo., and Charles Roach, of Denver, Colo., for defendant in error.

Mr. Justice SUTHERLAND delivered the opinion of the Court.

This is an action to recover the amount of certain taxes levied for the fiscal years 1913 and 1914 and paid under protest. The court below sustained a demurrer to the amended complaint, and, plaintiff electing to stand thereon, entered judgment of dismissal.

Page 451

Reversal of the judgment is sought here on the ground that the taxes were assessed and collected in contravention of the due process and equal protection clauses of the Fourteenth Amendment and of section 5219, U. S. R. S. (Comp. St. § 9784).

Under the Colorado statute (R. S. Colo. 1908, c. 122) a bank is required to make a list of its shares, stating their market value, and of its shareholders for the information of the county assessor, who is thereupon directed to assess such shares for taxation in all respects the same as similar property belonging to other corporations and individuals. Sections 5754, 5756. If any taxpayer is of the opinion that his property has been assessed too high, or otherwise illegally assessed, he may appear before the assessor and have the same corrected. Section 5639. The county commissioners of each county are constituted a board of equalization, with power to adjust and equalize the assessment among the several taxpayers, with reference to which any dissatisfied taxpayer may be heard. Section 5761.

The state tax commission, created in 1911, is authorized to supervise the administration of and enforce the tax laws, and exercise supervision over county assessors and boards of equalization, to the end that all assessments be made relatively just and uniform and at their true and full cash value. Comp. Laws Colo. 1921, c. 155, § 7334, par. 1. The commission may raise or lower the assessed value of any property, first giving notice to the owner thereof and fixing a time and place for hearing. Id. par. 7. Authority is conferred upon the commission to receive complaints and examine into all cases, where it is alleged that property has been fraudulently, or improperly or unfairly assessed. Section 7336. It shall, on or before the 1st day of October of each year, increase or decrease the valuation of the property in any county by such rate per cent. or such amount as will place the same on the assessment roll at its full and true cash value (section 7352), and must thereupon transmit to the state board of

Page 452

equalization a statement of the amount to be added or deducted (section 7353). It then becomes the duty of the state board of equalization to examine the abstracts of assessment submitted by the commission, and certify to the county assessor of each county a record of its action thereon. Section 7354. The commission is required to be in session every day except Sundays, and may hold sessions anywhere in the state. Section 7330.

The essential averments of the complaint may be shortly stated: Plaintiff made and delivered to the county assessor of Weld county the statement required by law. The assessor thereupon fixed the value of its shares, as well as that of the shares of other banks within the county, at their full cash and market value, but fixed the assessed value of the property of the remaining taxpayers in the county at 61 per cent. for 1913, and 80 per cent. for 1914, of such cash and market value. The county board of equalization accepted this assessment without change. The assessor thereupon transmitted to the tax commission the abstracts required by law. The tax commission determined that the property of the county as a whole had been underassessed, and recommended a horizontal increase of 63 per cent. in 1913 and 25 per cent. in 1914, as necessary to bring it to the full cash value. This determination was approved by the state board of equalization and the county assessor was directed to make the increase, with the result, as alleged, that plaintiff's assets, and those of all other banks in the county, were in fact...

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120 practice notes
  • United States v. Consolidated Mines & Smelting Co., Ltd., No. 25164
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • December 12, 1971
    ...R. Co. v. Risty, 276 U.S. 567, 48 S.Ct. 396, 72 L.Ed. 703 (1928); First National Bank of Greeley v. Board of Commissioners of Weld County, 264 U.S. 450, 44 S.Ct. 385, 68 L.Ed. 784 (1924); Prentis v. Atlantic Coast Line, 211 U.S. 210, 29 S.Ct. 67, 53 L.Ed. 150 (1908); Davis v. Nelson, 329 F.......
  • McArthur v. Maryland Casvalts Co., 33441
    • United States
    • Mississippi Supreme Court
    • February 6, 1939
    ...235 U.S. 45, 59 L.Ed. 123; St. L. & K. C. Land Co. v. Kansas City, 241 U.S. 419, 60 L.Ed. 1072; First National Bank v. Weld County, 264 U.S. 450, 68 L.Ed. 784; Louisville Gas & Electric Co. v. Coleman, 277 U.S. 32, 72 L.Ed. 770; Bandini Petroleum Co. v. Superior Court of California, 284 U.S......
  • Utah Power & Light Co. v. I.C.C., No. 83-1276
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • December 18, 1984
    ...administrative agencies as to federal administrative agencies. Cf. Porter v. Investors Syndicate, supra; First Natl. Bank v. Weld County, 264 U.S. 450, 453, 44 S.Ct. 385, 386, 68 L.Ed. 784 (1924); Pacific Livestock Co. v. Oregon Water Bd., 241 U.S. 440, 36 S.Ct. 637, 60 L.Ed. 1084 (1916); P......
  • Utah Fuel Co. v. National Bituminous Coal Commission, No. 7247.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • December 5, 1938
    ...United States v. Illinois Central R. R., 291 U.S. 457, 463, 54 S.Ct. 471, 78 L.Ed. 909; First Nat. Bank v. Board of County Commissioners, 264 U.S. 450, 455, 44 S.Ct. 385, 68 L.Ed. 784; Gorham Mfg. Co. v. State Tax Comm., 266 U.S. 265, 269, 270, 45 S. Ct. 80, 69 L.Ed. 279; Red River Broadcas......
  • Request a trial to view additional results
120 cases
  • United States v. Consolidated Mines & Smelting Co., Ltd., No. 25164
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • December 12, 1971
    ...R. Co. v. Risty, 276 U.S. 567, 48 S.Ct. 396, 72 L.Ed. 703 (1928); First National Bank of Greeley v. Board of Commissioners of Weld County, 264 U.S. 450, 44 S.Ct. 385, 68 L.Ed. 784 (1924); Prentis v. Atlantic Coast Line, 211 U.S. 210, 29 S.Ct. 67, 53 L.Ed. 150 (1908); Davis v. Nelson, 329 F.......
  • McArthur v. Maryland Casvalts Co., 33441
    • United States
    • Mississippi Supreme Court
    • February 6, 1939
    ...235 U.S. 45, 59 L.Ed. 123; St. L. & K. C. Land Co. v. Kansas City, 241 U.S. 419, 60 L.Ed. 1072; First National Bank v. Weld County, 264 U.S. 450, 68 L.Ed. 784; Louisville Gas & Electric Co. v. Coleman, 277 U.S. 32, 72 L.Ed. 770; Bandini Petroleum Co. v. Superior Court of California, 284 U.S......
  • Utah Power & Light Co. v. I.C.C., No. 83-1276
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • December 18, 1984
    ...administrative agencies as to federal administrative agencies. Cf. Porter v. Investors Syndicate, supra; First Natl. Bank v. Weld County, 264 U.S. 450, 453, 44 S.Ct. 385, 386, 68 L.Ed. 784 (1924); Pacific Livestock Co. v. Oregon Water Bd., 241 U.S. 440, 36 S.Ct. 637, 60 L.Ed. 1084 (1916); P......
  • Utah Fuel Co. v. National Bituminous Coal Commission, No. 7247.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • December 5, 1938
    ...United States v. Illinois Central R. R., 291 U.S. 457, 463, 54 S.Ct. 471, 78 L.Ed. 909; First Nat. Bank v. Board of County Commissioners, 264 U.S. 450, 455, 44 S.Ct. 385, 68 L.Ed. 784; Gorham Mfg. Co. v. State Tax Comm., 266 U.S. 265, 269, 270, 45 S. Ct. 80, 69 L.Ed. 279; Red River Broadcas......
  • Request a trial to view additional results

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