Tax
Dakota Nat. Bank v. Swenson et al.
48 F. 626·United States Circuit Court for the District of South Dakota·1892
Before Shiras and Edgerton, JJ.
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Opinion
Dakota Nat. Bank v. Swenson et al.
(Circuit Court, D. South Dakota.
January 5, 1892.)
In Equity. Suit .by the Dakota National Bank against Ole S. Swenson and others to enjoin the collection of taxes.
McMartin & Garland, for complainant.
D. li. Bailey, C. L. Brockway, and Park Davis, for defendants.
Before Shiras and Edgerton, JJ.
[MAJORITY — Shihas, J.]
Shihas, J.
The hill herein filed must be dismissed for want of jurisdiction. It does not appear that any of the taxes assessed against the complainant bank or any one of its shareholders exceeds 82,000, and hence it does not appear that the controversy involves “a matter in dispute” exceeding in value §2,000, which under the statute now in force is a requisite to the jurisdiction of this court. For the authorities and grounds m ex-tenso upon which this ruling is based, see opinion just filed in the similar case of Bank v. Swenson, 48 Fed. Rep. 621.
Edgerton, J., concurs.