Page:North Dakota Law Review Vol. 1 No. 3 (1924).pdf/3

Rh  of Indiana and International Harvester Company (two cases), Defendants and Respondents.

Following proceedings upon an order to show cause issued by the Board of County Commissioners of Burleigh County, the value of the so-called corporate excess of the corporations was placed on the tax rolls and equalized by the board for the year 1918, and subsequent years. On appeal to the district court judgment was entered declaring the assessments made illegal and void, and directing their discharge and cancellation of record. HELD: Section 2110 of the Compiled Laws of North Dakota for 1913, as amended by Chapter 221 of the Laws of 1919, Chapter 110 of the Laws of 1921, and Chapter 305 of the Laws of 1923, provides for the taxation of the corporate excess of domestic corporations or the value of the corporate stock over and above the value of the real and personal property, and does not apply to foreign corporations.

City of Dickinson, Plaintiff and Appellant, vs. Dakota National Bank et alal. [sic], Defendants and Respondents.

A demurrer to a complaint on a depository bond given to the plaintiff by the defendant bank on February 28, 1916, was sustained. HELD: (1) Section 7 of Chapter 147, of the Session Laws of 1919, which required the deposit of public funds in the Bank of North Dakota, and prohibited, under penalty, their deposit elsewhere, terminated the liability of sureties on depositary bonds previously executed as to deposits subsequently made contrary to its provisions. (2) In an action against the sureties on a depositary bond given prior to the taking effect of such act, a complaint which fails to allege a breach of the obligation, that is a failure to pay over deposits made prior to the termination of the depositary relationship, is demurrable.

By the time this issue of Bar Briefs is distributed all legislative proposals sponsored by the State Bar Association of North Dakota will have been presented to the Legislative Assembly in the form of printed bills.

The Legislative Committee has confined its efforts to the presentation of the proposals of the Probate Code Revision Committee. Following the meeting of the Legislative Committee at Bismarck on the 2nd of February, Hon. J. F. T. O’Connor of Grand Forks presented and explained these proposals to the Committee of the State Legislature having them in charge.

The matters presented to the Annual Meeting by the Criminal Law Section were up for further consideration at the conference of State’s Attorneys called by the Attorney General, and were subsequently presented to the Legislature.