Opinion
No. 14,684.
Decided January 8, 1940.
A suit under the Uniform Declaratory Judgments Act involving right of the state to collect from national banks a service tax on safety deposit box business conducted in connection with their banking activities. The trial court held plaintiff in error subject to the tax.
Affirmed.
1. BANKS AND BANKING — Service Tax — Adjudicated Cases. This case ruled by the opinion in Bedford v. Colorado Bank, 104 Colo. 311.
Error to the District Court of the City and County of Denver, Hon. Robert W. Steele, Judge.
Messrs. BARTELS, BLOOD BANCROFT, for plaintiff in error.
Mr. BYRON G. ROGERS, Attorney General, Mr. GEORGE K. THOMAS, Assistant, Mr. ELMER P. COGBURN, Assistant, for defendant in error.
The issues presented in this case are in all respects identical with those raised in Bedford, State Treasurer v. Colorado National Bank, 104 Colo. 311 ( 91 P.2d 469), in which our holding was adverse to the contentions advanced by plaintiff in error bank. Consistently with our conclusions therein announced, the judgment here under consideration is affirmed.
MR. JUSTICE FRANCIS E. BOUCK not participating.