Second Municipality v. Corning

The judgment of the court (Slidell, J. dissenting as to the question of jurisdiction,) was pronounced by

Eustis, C. J.

The defendants, Corning and John Egerton, are sued for the sum of four hundred dollars, under the allegation that the firm of Corning & Co. of which they are members, is liable to the tax imposed by the general council on bankers, or persons buying and selling bills of exchange, as their principal business in New Orleans. The defendants admitted the liability of the partnership to the tax, wrhich was two hundred dollars, and tendered that amount, which was paid into court. The…