First National Bank v. Board of Comm'rs
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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
Argued January 18, 21, 1924
Decided April 7, 1924
264 U.S. 450
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.
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.