Boyer v. Boyer
Supreme Court of the United States
IN ERROR TO THE SUPREME COURT OP THE STATE OP PENNSYLVANIA. Bill in equity commenced and tried in the State courts of Pennsylvania to prevent the collection of a tax levied under an assessment alleged to be in violation of the statutes of the United, States. The facts which raise the federal question are stated in the opinion of the court.
1Opinion of the CourtJustice Harlan
The plaintiff in error brought this suit in a State court of Pennsylvania for an injunction restraining the commissioners of Schuylkill County from levying a cownty tax for the year 1883 upon certain shares in the Pennsylvania National Bank— an association organized under the National Banking Act: The suit proceeds upon the ground that such levy violates the act of Congress prescribing conditions upon State taxation of national bank shares, in this that “ other moneyed capital in the hands of individual citizens ” of that county is exempted, by the laws of Pennsylvania, from such taxation. A…
2Cases cited7 opinions
- Supervisors v. StanleySupreme Court of the United States · 1882
- People v. WeaverSupreme Court of the United States · 1880
- Pelton v. National BankSupreme Court of the United States · 1880
- Hepburn v. The School DirectorsSupreme Court of the United States · 1875
- Lionberger v. RouseSupreme Court of the United States · 1870
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3Cited by47 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- Merchants' Nat. Bank of Richmond v. RichmondSupreme Court of the United States · 1921
- Voran v. WrightSupreme Court of Kansas · 1930
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