Pelton v. National Bank

The Commercial National Bank of Cleveland, Ohio, organized under the act of Congress of 1864, creating a national banking system, and by virtue thereof entitled -to sue in the circuit courts of the United States, brought this bill in equity-to enjoin Pelton, the treasurer of the county of Cuyahoga, in which the city of ’ Cleveland is situate, from collecting a tax alleged to be illegal. The chief ground of objection to the tax set out in the bill, and that which is mainly relied on in argument here, is, that the act of - the Ohio legislature of April 12, 1877, entitled “ An Act for the…