12777. Farmers State Bank (Belden, NE)

Bank Information

Episode Type
Suspension → Closure
Bank Type
state
Start Date
May 1, 1927*
Location
Belden, Nebraska (42.413, -97.207)

Metadata

Model
gpt-5-mini
Short Digest
79dbf827

Response Measures

None

Description

Newspapers (May 1927) report the state guaranty fund commission took the bank over as a going concern and contested county tax levy; April 1928 piece reports a receiver (G. I. Parker) was appointed by the Nebraska state bank commission, indicating the bank was taken into receivership by state authorities. No run or depositor panic is described in the articles; the key action is a government takeover/receivership.

Events (3)

1. May 1, 1927* Suspension
Cause
Government Action
Cause Details
Taken over by the Nebraska guaranty fund / state bank commission (state action following bank distress); commission contested county treasurer's claim to tax the taken-over bank's assets or assessment (May 1927 coverage).
Newspaper Excerpt
the commission took the bank over as a going concern
Source
newspapers
2. May 12, 1927 Other
Newspaper Excerpt
Guaranty Fund Commission says that taxing bank is wrong (article describes legal appeal over taxes on bank taken over by commission).
Source
newspapers
3. April 5, 1928 Receivership
Newspaper Excerpt
G. I. Parker is bank receiver ... for Farmers State Bank of Belden; the commission took the bank over two years (earlier).
Source
newspapers

Newspaper Articles (10)

Article from Cedar County News, May 12, 1927

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Article Text

RESISTS TAX CLAIM SUPREME GUARANTY FUND COMMISSION SAYS THAT TAXING BANK IS WRONG County Attorney C. E. Haley was served with copy of the brief filed in the supreme court by the state guaranty fund commission in an ef fort to woid the payment of taxes against the Farmers State bank at Belden, which was taken over by the commission as going concern. The amount involved is $875. Mr. Nelson, while county treasarer made several trips to Belden in an effort to secure payment of the taxes and later accompanied by Henry Hoese, special deputy sheriff, served distress warrant on the bank. Later the case was heard by County Judge Bryant whose decision upheld Mr. Nelson's action. On an appeal to district court Judge Ryan also upheld Mr. Nelson. It from this decision appeal now being taken. The transcript was filed some months ago but the brief was filed only this week. Attorneys for the commission say it should not pay taxes betaxes are based on the value of the capital stock and surplus of bank, and wiped out long before it took


Article from The Bushnell Record, May 18, 1927

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Article Text

RESIST CLAIM CEDAR COUNTY Guaranty Fund Commission Says Taxing Bank Taken Over Is Wrong Lincoln, Neb., The insistence of Treasurer Nelson of Cedar county that the guaranty fund commission should pay taxes on the Farmers State bank of Belden or he would levy a distress warrant has forced the commission to ask the sufreme court to be relieved of the payment of $675 levied. The commission tok the bank over as a going concern, and the treasurer and the district court said it ought to pay taxes. The commission says sit should not because taxes are based on the value of the capital stock and surplus of a bank, and these were wiped out long before it took hold. Its attorneys tell the court, in brief just filed, that it is nc the corporate property of a bank, that is taxed, but the shares held by individuals, and that the bank is assessed merely because this is convenient way of collecting the tax. The further point is made that the claims is inequitable, as the guaranty fund will have to put up $60,000 to $70,000, which comes out of the pockets of the solvent bankers of the state, and they should not be required to put up taxes in addition. The claim is also made that the law is invalid since it taxes banks more than the owners of private capital who come in competition in loaning money, and that as national bank receivers are not required to pay taxes, state bank receivers should also be exempt.


Article from Rock County Leader, May 19, 1927

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Article Text

RESIST CLAIM CEDAR COUNTY Guaranty Fund Commission Says Taxing Bank Taken Over Is Wrong Lincoln, Neb., The Cedar county that the guaranty fund pay taxes the Farmers bank Belden would levy distress warrant has forced the commission ask "reme court to be relieved the payment $675 levied. The commission tok the bank over concern, and the treasand the district court said ought to pay taxes. The commission says sit should not taxes based value of the capital stock and surplus bank, these were wiped out long before took Its tell the just filed, that the property that but the held by individuals, that the merely this convenient way collecting the tax. The point is made that the claims the fund have to put up to the the state, and they should not quired to put taxes in addition. The claim made that law invalid since banks than the owners capital come competition in loaning that national bank money, receivers required taxes, state bank receivers should be exempt.


Article from Dixon County Advocate, May 19, 1927

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Article Text

CLAIM Guaranty Fund Commission Says Taxing Bank Taken Over Is Wrong The insistence of Treasurer Nelson of Cedar county that the guaranty fund commission should pay taxes on the Farmers State bank Belden or he levy distress warrant has forced the commission to ask the sucourt to be relieved of the preme of $675 levied. payment The commission tok the bank over going concern, and the treasurer and the district court said ought to pay taxes. The commission says sit should not because taxes are based on the value of the capital stock and surplus of bank, and these were wiped out long before hold. Its attorneys tell the took court, in brief just filed, that the corporate property bank, but the shares held taxed, individuals, and that the bank assessed merely because this convenient way of collecting the tax. The further point is made that the claims as the guaranty have to up to fund will put which comes out of the $70,000, the solvent bankers the of and they should not state, taxes in addition. quired to up made that the law The claim also invalid since taxes banks more of private capital than in competition loaning who come that as national bank money, and receivers are not required to pay state bank receivers should also taxes, be exempt.


Article from Sumner News, May 19, 1927

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Article Text

RESIST CLAIM CEDAR COUNTY Guaranty Fund Commission Says Taxing Bank Taken Over Is Wrong Lincoln, Neb., The insistence of Treasurer Nelson of Cedar county that the guaranty fund commission should pay taxes on the Farmers State bank of Belden or he would levy a distress warrant has forced the commission to ask the su-reme court to be relieved of the payment of $675 levied. The commission tok the bank over as a going concern. and the treasurer and the district court said it ought to pay taxes. The commission says sit should not because taxes are based on the value of the capital stock and surplus of a bank, and these were wiped out long before It took hold. Its attorneys tell the court, in a brief just filed, that it is n° the corporate property of a bank, that is taxed, but the shares held by individuals, and that the bank is assessed merely because this is a convenient way of collecting the tax. The further point is made that the claims is inequitable, as the guaranty fund will have to put up $60,000 to $70,000, which comes out of the pockets of the solvent bankers of the state, and they should not be required to put up taxes in addition. The claim is also made that the law is invalid since it taxes banks more than the owners of private capital who come in competition in loaning money, and that as national bank receivers are not required to pay taxes, state bank receivers should also be exempt.


Article from Clearwater Record, May 20, 1927

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Article Text

RESIST CLAIM CEDAR COUNTY Guaranty Fund Commission Says Taxing Bank Taken Over Is Wrong Lincoln, Neb., The insistence of Treasurer Nelson of Cedar county that the guaranty fund commission should pay taxes on the Farmers State bank of Belden or he would levy a distress warrant has forced the commission to ask the supreme court to be relieved of the payment of $675 levied. The commission tok the bank over as a going concern, and the treasurer and the district court said it ought to pay taxes. The commission says sit should not because taxes are based on the value of the capital stock and surplus of a bank, and these were wiped out long before it took hold. Its attorneys tell the court, in a brief\just filed, that it is no the corporate property of a bank, that is taxed, but the shares held by individuals, and that the bank is assessed merely because this is a convenient way of collecting the tax. The further point is made that the claims is inequitable, as the guaranty fund will have to put up $60,000 to $70,000, which comes out of the pockets of the solvent bankers of the state, and they should not be required to put up taxes in addition. The claim is also made that the law is invalid since it taxes banks more than the owners of private capital who come in competition in loaning money, and that as national bank receivers are not required to pay taxes, state bank receivers should also be exempt.


Article from The Oakdale Sentinel, May 20, 1927

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Article Text

Guaranty Fund Commission Bank Taken Says Taxing Over Is Wrong Lincoln, Neb., (Special)of Treasurer Nelson of The insistence Cedar county that the guaranty fund commission should taxes the pay Farmers State bank Belden or he levy distress warrant has forced the commission ask the court to be relieved of the of $675 levied. payment The commission tok the bank over going concern, and\ the treasurer and the district court said to taxes. The commission ought says sit should not taxes are based the value of the capital on and surplus of bank, and stock these were wiped out long before hold. Its attorneys tell the took in brief just filed, that court, the corporate property of bank. but the shares held that taxed, by individuals, and that the bank assessed merely because this convenient way collecting the tax. is made that the The further point claims inequitable, the have to put up $60,000 fund which comes out of the pock$70,000, of the solvent bankers the should not be restate, and taxes in addition. quired to put also made that the law The claim invalid since it taxes banks more of private capital than the owners in in loaning who come that national bank money, and not required to pay receivers are receivers should also taxes, state bank exempt.


Article from The Petersburg Index, May 20, 1927

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Article Text

RESIST CLAIM COUNTY Fund Commission Guaranty Says Taxing Bank Taken Over Is Wrong Neb., The insistence of Treasurer Nelson of Gedar county that the guaranty fund commission should pay taxes on the Farmers State bank of Belden or he levy distress warrant has forced the commission to ask the court to be relieved of the of $675 levied. payment The commission tok the bank over going concern, and the treasurer and district court said ought pay taxes. The commission should not because taxes based on the value of the capital stock and surplus of bank, and these were wiped out long before took hold. Its attorneys tell the court. in just filed. that corporate property bank, that taxed. but the shares held by individuals, and that the bank assessed merely because this venient way of collecting the tax. The further point is made that the claims as the guaranty fund will have to put up $70,000. which comes out of the pockof the solvent bankers the and they should not to taxes in addition. quired put up is also made that the law The claim invalid since taxes banks more than the owners of private capital who come in competition in loaning and that national bank money, receivers are required to pay taxes. state bank receivers should also be exempt.


Article from The South Sioux City Mail, May 20, 1927

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Article Text

COUNTY Fund Commission Guaranty Bank Taken Says Taxing Over Is Wrong Lincoln, Neb., The insistence of Treasurer Nelson Cedar county that the guaranty fund commission should pay taxes the Farmers State bank Belden he levy distress warrant has forced the commission to ask the court be relieved of the of $675 levied. commission tok the bank over going and the treasurer and the district court said ought to pay taxes. The commission says sit should not because taxes are based on the value of the capital of bank, and stock and surplus these were wiped out long before Its attorneys tell the took hold. brief filed, that court, in the corporate property of bank, but the shares held that taxed, and that the bank individuals, assessed merely because this convenient way collecting the tax. further is made that the The point claims is as the guaranty will have to put to fund $70,000, which comes of the pockthe solvent bankers the ets of and they should not state, to taxes in adition. quired put up also made that the law The claim since taxes banks more invalid owners of private capital than the competition in loaning who come in that as national bank money, and not required to pay receivers are bank receivers should taxes, state be exempt.


Article from Cedar County News, April 5, 1928

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Article Text

G. I. PARKER IS BANK RECEIVER George Parker, former Coleridge Hartington banker, for been Farmers State Bank of Belden by the Nebraska state bank commission. The commission took the bank over two years expected that Mr. Parker come Belden himself, but will appoint an assistant to take direct charge.