Aberdeen Bank v. Chehalis County
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF WASHINGTON. The First' National Bank of the city of Aberdeen, State of "Washington, a banking corporation organized under the national banking laws of the United States, filed its complaint in the Superior Court of the said State, for the county of Chehalis, May 16, 189% against the county of Chehalis and J. M. Carter, as ex officio tax collector of the county, seeking to enjoin the defendants from levying upon the safes, time locks…
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ERROR TO THE SUPREME COURT OF THE STATE OF WASHINGTON. The First' National Bank of the city of Aberdeen, State of "Washington, a banking corporation organized under the national banking laws of the United States, filed its complaint in the Superior Court of the said State, for the county of Chehalis, May 16, 189% against the county of Chehalis and J. M. Carter, as ex officio tax collector of the county, seeking to enjoin the defendants from levying upon the safes, time locks and other personal property of the complainant, for the purpose of collecting a tax upon the shares of its capital…
1Opinion of the Court
~M~r. Justice Shiras,
after stating the case, delivered the opinion of the court.
It is contended on behalf of the plaintiff in error that an assessment and taxation of all the shares of the stock of a national bank in solido to the bank direct, as owner thereof, constitutes a tax upon the bank forbidden by section 5219 of the Revised -Statutes of the United States.
The tax in question was assessed under section 21 of an act of the legislature of the State of Washington, approved March 9, 1891, Laws of Washington, 1891, pp. 280-289, in the following terms:
“Every individual, firm, corporation or…
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