First National Bank of Seymour v. Greger, Treasurer Jackson County
| Decision Date | 26 November 1901 |
| Docket Number | 19,623 |
| Citation | 62 N.E. 21,157 Ind. 479 |
| Parties | First National Bank of Seymour v. Greger, Treasurer Jackson County |
| Court | Indiana Supreme Court |
From Jackson Circuit Court; T. B. Buskirk, Judge.
Suit by the First National Bank of Seymour against Alexander Greger treasurer of Jackson county to enjoin the collection of taxes. From a judgment for defendant on demurrer to complaint, plaintiff appeals.
Reversed.
O. H Montgomery, for appellant.
C. E Wood, for appellee.
It appears from the record that the valuation of appellant's capital stock and property was entered on the tax duplicate of Jackson county for 1899 at $ 143,110, the amount to which the same was increased by the county board of review and the taxes extended thereon at the rate of $ 1.68 on each $ 100 of said valuation; that appellant paid its taxes at that rate on $ 133,110, and brought this action to enjoin the remainder of the taxes charged on said duplicate, claiming that the State Board of Tax Commissioners had on appeal assessed said capital stock and property at $ 133,110 for the year 1899. A demurrer for want of facts was sustained to the complaint, and this ruling is assigned for error.
If it is shown by the complaint that the State Board of Tax Commissioners assessed said property on appeal at $ 133,110 the court erred in sustaining the demurrer, and the judgment must be reversed, otherwise it must be affirmed. The part of the complaint essential to the determination of this question is as follows: "On the 19th day of August said State Board of Tax Commissioners, having duly obtained jurisdiction of said matter, duly granted plaintiffs said appeal, and finally assessed plaintiff, its capital stock and property for the year 1899 at the aggregate sum of $ 133,110, but that the minutes of the action of said board were indefinite and uncertain, and the same were, on the 2nd day of January, 1901, by said board made more certain and definite, a copy of which corrected minutes is filed herewith and made a part hereof marked exhibit A." As the action was not founded upon the minutes made at the special session of the board in January, 1901, the same can not be considered in determining the sufficiency of the complaint, although filed as an exhibit. Gum-Elastic, etc., Co. v. Mexico Pub. Co., 140 Ind. 158, 39 N.E. 443, and cases cited, 30 L. R. A. 700.
There is a direct averment that on appeal the State...
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