Supreme Court of Minnesota November 29, 1884 (Waseca County Bank v. McKenna)

Gilfillan, C. J.

The plaintiff is not in position to maintain this action. Not having in its hands any dividends due stockholders, (we *469do not wish to express an opinion whether that would make any difference,) the only thing which the defendant as treasurer can do is to levy upon and sell the shares of stock of individual stockholders for the tax upon such shares.