Melville Fuller

“ The shares of stock in the plaintiff bank were assessed by the assessor on the basis of the book or assessed value, obtained by adding the capital, surplus, and undivided profits of the bank, and dividing the sum total by the number of shares of capital stock, to ascertain the value of one share, a proper deduction having been made on account of real estate owned by the bank. The board of review and equalization raised the assessed valuation of the shares to $130 per share. ”

“ Plaintiffs filed a written pleading in the district court, in which they set out all proceedings leading up to the appeal and the grounds for their complaint against the action of the equalization board, and when the case went to trial filed an amendment, alleging the additional grievance of inequality. ”