People's National Bank v. Marye
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. This is an appeal, by the bank as complainant below, from a decree of the United Stages Circuit Court for the Eastern District of Virginia, dismissing its bill with costs. 107 Fed.
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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. This is an appeal, by the bank as complainant below, from a decree of the United Stages Circuit Court for the Eastern District of Virginia, dismissing its bill with costs. 107 Fed. Rep. 570. The complainant and three other national banks in Lynch-burg, Virginia, each commenced a suit in the above-named court,- against the auditor of public accounts of the State, to restrain "the collection of certain taxes assessed upon the share owners of stock in the several banks, on the ground that such taxes were…
1Opinion of the CourtJustice Peckham
The complainant objects to the legality of the taxes upon the ground, among others, that the acts of the Virginia legislature, under which they were levied, violated the provisions of the constitution of that State, and were, therefore, entirely invalid. These objections are, as we think, untenable. They are technical, and relate to alleged defects in the titles of the acts, in not being sufficiently specific in stating the tax and the object to which it was to be applied, and also that the taxes were not equal and uniform.- We think the objections are without merit, and we concur with what…
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