Citizens' Bank v. Parker
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This suit was instituted in the Civil District Court for the Parish of Orleans for the recovery of the sum of twenty-four-hundred dollars, claimed to be due from the bank for the year 1894 as a license tax for carrying on a banking business.
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ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This suit was instituted in the Civil District Court for the Parish of Orleans for the recovery of the sum of twenty-four-hundred dollars, claimed to be due from the bank for the year 1894 as a license tax for carrying on a banking business. The license is claimed to have been authorized by the following provision of Act No. 150 of the general assembly of Louisiana of 1890: “That for each business of carrying on a bank, banking company, association, corporation or agency, the license shall be based on the declared or nominal capital and…
1Opinion of the Court
192 U.S. 73 (1904)
CITIZENS' BANK
v.
PARKER.
No. 2.
Supreme Court of United States.
Argued October 28, 1903.
Decided January 4, 1904.
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA.
Mr. Henry Denis, with whom Mr. Branch K. Miller was on the brief, for plaintiff in error.
Mr. E. Howard McCaleb, Jr., with whom Mr. E. Howard McCaleb was on the brief, for defendant in error.
MR. JUSTICE McKENNA, after stating the case, delivered the opinion of the court.
1. A motion is made to dismiss. The ground of it is that, even if the charter of 1833 and the amendment of 1836 exempted the bank from license taxes,…
Also in this document: Dissent.
2Cases cited30 opinions
- Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Farrington v. TennesseeSupreme Court of the United States · 1878
- California v. Central Pacific RailroadSupreme Court of the United States · 1888
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