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First National Bank v. Board of Comm’rs, 264 U.S. 450 (1924)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE DISTRICT OF COLORADO
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. 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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Chicago:
U.S. Supreme Court, "Syllabus," First National Bank v. Board of Comm’rs, 264 U.S. 450 (1924) in 264 U.S. 450 Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=25WSRSNIU7PZ7UN.
MLA:
U.S. Supreme Court. "Syllabus." First National Bank v. Board of Comm’rs, 264 U.S. 450 (1924), in 264 U.S. 450, Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=25WSRSNIU7PZ7UN.
Harvard:
U.S. Supreme Court, 'Syllabus' in First National Bank v. Board of Comm’rs, 264 U.S. 450 (1924). cited in 1924, 264 U.S. 450. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=25WSRSNIU7PZ7UN.
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