Citizens' National Bank v. County of Columbia

Citations

• 23 Wash. 441
• 63 P. 209
• 1900 Wash. LEXIS 375

Syllabus

<p>TAXATION — ASSESSMENT OF BANK STOCK — ACTION FOR RELIEF-PARTIES.</p> <p>In the listing of shares of capital stock in a banking corporation and in the payment of taxes thereon, the bank is constituted by law a trustee in behalf of the shareholders, and hence, under Bal. Code, § 4825, which provides that a trustee of an express trust may sue without joining the person for whose benefit the suit is prosecuted, the bank may maintain an action in its own name for the purpose of securing relief against excessive taxation of its capital stock.</p> <p>SAME-JUDGMENT ON PLEADINGS-NECESSITY OE PBOOF.</p> <p>Where defendant refuses to answer after the overruling of its demurrer to the complaint in an action for relief against excessive taxation, the court is justified in entering judgment upon the pleadings without the taking of testimony, under Bal. Code, §5090, which authorizes judgment for failure to answer and requires proof of any fact, only in cases where it is necessary to enable the court to give judgment, or to carry the judgment into effect.</p> <p>SAME-DEFENSES-WANT OF OBJECTION TO EQUALIZATION-EXCUSES.</p> <p>The failure of plaintiff to go before the board of equalization and secure a reduction of its assessment is not ground for refusing it relief, when the assessment was fraudulently increased without its knowledge by the assessor, after that officer had stated to it that its property would be assessed at the same value as in the preceding year.</p>