Manhattan Co. v. Blake
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. This was an action at law, brought January 31, 1883, by the president and directors of the Manhattan Company, a New York corporation, possessing banking powers and carrying on the business, of banking in the city of New York, against Marshall B. Blake, in -the Supreme Court of the State of New York, and removed, by the defendant, by certiorari, into the Circuit Court of the United States…
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. This was an action at law, brought January 31, 1883, by the president and directors of the Manhattan Company, a New York corporation, possessing banking powers and carrying on the business, of banking in the city of New York, against Marshall B. Blake, in -the Supreme Court of the State of New York, and removed, by the defendant, by certiorari, into the Circuit Court of the United States for the Southern District of New York, on the ground that the suit was brought against him on account of acts done by him…
1Opinion of the CourtJustice Blatchford
The statute of the United States pnder which the tax was assessed was § 110 of the act of June 30, 1864, c. 173, 13 Stat. 277, afterwards * embodied in § 3408 of the Revised Statutes, which latter section reads as follows: “ There shall be levied, collected and paid, as hereinafter provided: First. A tax of one twenty-fourth of one per centum each month . upon the average amount of the deposits of money, subject to payment by check or draft, or represented by certificates of deposit or otherwise, whether- payable on demand or at some future day, with any person, bank, association, company or…
2Cases cited16 opinions
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- National Bank v. Insurance Co.Supreme Court of the United States · 1881
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Collector v. DaySupreme Court of the United States · 1871
- Veazie Bank v. FennoSupreme Court of the United States · 1869
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3Cited by24 opinions
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- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
- Blakey v. BrinsonSupreme Court of the United States · 1932
- State v. Clement National BankSupreme Court of Vermont · 1911
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