People v. National Bank of D. O. Mills & Co.

The action was brought to recover taxes assessed to respondent, a national banking association, organized under the acts of Congress.

On the first Monday in March, 1895, it had real property in Sacramento, also personal property consisting of safes and fixtures, and money on hand and money on special deposit.

The blank form for a statement, with demand for a list, was served on it by the assessor, and it was returned with a description of certain real estate, and safes and fixtures, valued at five thousand dollars. The assessor was dissatisfied with this and returned it to the president of the bank, insisting that the personal assets of the hank were liable to taxation. After considerable conversation and discussion, during which the amount of the deposits as they were afterward assessed was stated by the president and cashier, the list was changed by erasing the item as to the safes and fixtures, and in that condition was verified and returned to the assessor by the cashier. The assessor then proceeded, without issuing any subpoena to any officer or employee of the hank, or to any other person, to assess to and against the defendant the safes and fixtures, valued at five…