Merchants’ and Manufacturers’ Bank v. Pennsylvania
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. This case comes on a writ of error to the Supreme Court of the State of Pennsylvania, and involves the validity of the statute of that State of date June 8, 1891, Laws Penn. 1891, p. 240, in respect to the taxation ,of national banks. The decision of that court was in favor of its validity, 168 Penn.
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ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. This case comes on a writ of error to the Supreme Court of the State of Pennsylvania, and involves the validity of the statute of that State of date June 8, 1891, Laws Penn. 1891, p. 240, in respect to the taxation ,of national banks. The decision of that court was in favor of its validity, 168 Penn. St. 309. Sections 6 and 1 of the statute contain these provisions : “ Sec. 6. In case any bank or savings institution incorporated by the state or the United States shall elect to collect annually from the shareholders thereof a tax of…
1Opinion of the CourtJustice Brewer
The. validity of- this statute is challenged by plaintiff in error on three grounds : The first is, that its operation results in a lack of uniformity of taxation upon the same class of subjects, to wit, shares of national banks within the State; and the argument of counsel is that it conflicts with article 9, section 1 of the constitution of the State of Pennsylvania, Which requires that “ all taxes shall be uniform upon the same Class of subjects within the territorial limits of the authority levying the tax.”. It is sufficient to say in reference to this contention that the decision of the…
2Cases cited14 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
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