First National Bank v. Board of Comm'rs
264 U.S. 450 (1924)

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U.S. Supreme Court

First National Bank v. Board of Comm'rs, 264 U.S. 450 (1924)

First National Bank of Greeley v.

Board of Commissioners of Weld County

No. 180

Argued January 18, 21, 1924

Decided April 7, 1924

264 U.S. 450

Syllabus

An action by a national bank to recover the amount of taxes levied by a state and paid under protect, upon the ground that they were excessive, discriminatory and violative of Rev.Stats. § 5219, held not maintainable in the district court where the plaintiff failed to avail itself of an administrative remedy afforded by the state law as conclusively established by a decision of the state supreme court. P. 264 U. S. 453.

Affirmed.

Error to a judgment of the district court sustaining a demurrer and dismissing the complaint in an action by the bank to recover money paid under protest as taxes.

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