The People's National Bank of Princeton v. State ex rel. Emerson

• Decision Date: 29 October 1902
• Docket Number: 19,796
• Citation: 65 N.E. 6,159 Ind. 353
• Parties: The People's National Bank of Princeton v. State, ex rel. Emerson et al
• Court: Indiana Supreme Court

65 N.E. 6

159 Ind. 353

The People's National Bank of Princeton v. State, ex rel. Emerson et al

No. 19,796

Supreme Court of Indiana

October 29, 1902

From Vanderburgh Superior Court; G. A. Cunningham, Special Judge.

Mandamus by the State on the relation of Alexander Emerson and another to compel an inspection of bank books for the purpose of taxing deposits.From a decree for plaintiffs, defendant appeals.

Reversed.

J. H Miller and J. E. McCullough, for appellant.

OPINION

Dowling, C. J.

This is a proceeding by the appellees, who were, respectively, the assessor and the auditor of Gibson county, for a writ of mandamus to compel the appellant to grant to them an inspection of its books showing the names of its depositors, and the amounts to their credit on April 1, 1899.The action was brought in the Gibson Circuit Court in September, 1899, and a change of venue was taken to the superior court of Vanderburgh county.An alternative writ was issued, to which the appellant made its return in nine paragraphs; the first being a general denial, and the others setting up special matters of defense.Demurrers to all of the special answers were sustained.The cause was tried upon the issue made by the general denial, and judgment directing the issuing of a peremptory writ of mandate was rendered.

The defendant below appealed, and filed its transcript in this court on the 6th day of March, 1902.Nine errors were properly assigned.On June 2, 1902, printed briefs for the appellant were filed, in which the supposed errors of the trial court were fully discussed.Two...