Citations
- 63 F.2d 342
Full opinion text
PER CURIAM.
These are suits to recover taxes alleged to have been assessed in violation of law upon the stock of stockholders in the several banks, the taxes being paid by said banks, as stated in the petitions, to avoid the accumulation of penalties and collection by distress and sale of the bank’s property.
The matters before ns for consideration are motions of appellees to dismiss the appeals on the ground that these cases are not within the jurisdiction of either the trial or appellate court, in that: (a) These are not controversies involving $3,000 exclusive of interest and costs; and (b) that the relief sought is a mandatory direction for refund of taxes by the county treasurer or a money judgment against the county, neither of which is within the court’s jurisdiction.
In No. 9549, which is typical, plaintiff’s original bill was for recovery of $3,600, alleged to he the amount of taxes improperly levied and paid by the appellant bank. Later on certain items of plaintiff’s claim for refund, aggregating $1,700, were by the court stricken from its petition, reducing its cause