DEPOSIT BANK OF OWENSBORO
v.
OWENSBORO
Mr. Justice White delivered the opinion of the court,
The relief sought by the plaintiff in error was the nullity of certain taxes levied by the city of Owensboro for the years 1893 and 1894. The grounds . upon which this relief was prayed are in all material respects like unto those relied on in the two cases against the city of Owensboro, just decided. The charter and an amendment extending the same were both enacted after the act of 1856.
Indeed, this case along with the other two were disposed of by the Kentucky Court of Appeals in the same opinion, because of the identity of the questions presented,
For reasons given in the opinion in Citizens’ Savings Bank of Owensboro v. Owensboro, ante, 636, this term, the decree is Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (16 total)
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Roberts v. The Am. Nat'l Bank of Pensacola, 97 Fla. 411 (Fla. 1929)…, 273 U. S. 561, 567, 568, 71 L. Ed. 774, 779, 47 Sup. Ct. R. 468.” The shares in a national bank held by shareholders is quite a different property entity from the capital stock of the bank. Owensboro Nat. Bank v. City of Owensboro, 173 U. S. 664, 43 L. Ed. 850, 19 Sup. Ct. R. 537; Hannon v. First Nat. Bank, 269 Fed. R. 527; Weiser Nat. Bank v. Jeffreys, 14 Idaho 659, 95 Pac. R. 23. The shares may be assessed against their owners, but the capital stock of national banks cannot be taxed by State authority.…1 / 2
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Commercial Metals Co. v. Balfour, 577 F.2d 264 (5th Cir. 1978)…sments may be made. R.S. § 5219, 12 U.S.C. § 548. It must also be consistent with the Constitution of the United States. McCulloch v. Maryland, 7 U.S. 316, 4 Wheat. 316, 4 L.Ed. 579; Owensboro National Bank v. Owensboro, 173 U.S. 664, [19 S.Ct. 537, 43 L.Ed. 850]; Baltimore National Bank v. Tax Commissioner, 297 U.S. 209, [56 S.Ct. 417, 80 L.Ed. 586], If there were no federal law permitting the taxation of shares in national banks, a suit to recover such a tax would not be one arising under the Constitution…
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Sutcliffe Storage & Warehouse Co., Inc. v. United States, 162 F.2d 849 (1st Cir. 1947)…royalties under a patent, Buchanan v. General Motors Corp., 2 Cir., 158 F. 2d 728, to claims affecting realty, as for continuing trespasses, Evans v. Durango Land & Coal Co., 8 Cir., 80 F. 433, 437, appeal dimissed Durango Land & Coal Co. v. Evans, 19 S.Ct. 875, 43 L.Ed 1178, and to claims in quantum meruit for the occupancy of land, See v. See, 294 Mo. 495, 242 S.W. 949, 24 A.L.R. 880, with note collecting cases, 885-897. The doctrine is a salutary one in forcing the trial of identical matters together an…
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