Bank of Commerce v. Tennessee Ex Rel. Memphis
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP TENNESSEE. These were writs of error to the Supreme Court of the State of Tennessee, sued out by the plaintiffs in error for the purpose of reviewing the judgment of the state court in favor of the State in each case.
Read the full summary
ERROR TO THE SUPREME COURT OP THE STATE OP TENNESSEE. These were writs of error to the Supreme Court of the State of Tennessee, sued out by the plaintiffs in error for the purpose of reviewing the judgment of the state court in favor of the State in each case. They were both of them suits in equity brought by the State for the use of the city of Memphis in the one case, and by the State and the county of Shelby in the other, for the purpose of recovering the amounts of certain. taxes alleged to be due the city of Memphis and the county of Shelby .for various years, commencing in 1887. The…
1Opinion of the CourtJustice Peckham
The claim of the State seems to have been in the alternative, that either the corporation was liable for-the taxes assessed, under the general laws above referred to, or else -that the shareholders were, and the bill was framed with the idea of obtaining a final decision in regard to which of the two parties was liable without making it necessary to commence two actions for that purpose. The defendants, the bank and shareholders, claimed entire exemption from all taxes upon either the corporation or the shareholders, other than the taxes imposed in the charter. In support of its claim that…
2Cases cited12 opinions
- Murdock v. City of MemphisSupreme Court of the United States · 1875
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Farrington v. TennesseeSupreme Court of the United States · 1878
- New Orleans Waterworks Co. v. Louisiana Sugar Refining Co.Supreme Court of the United States · 1888
- Tucker v. FergusonSupreme Court of the United States · 1875
7 more not listed; retrieve them via the Exa API.
3Cited by171 opinions
- United States v. StewartSupreme Court of the United States · 1940
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
166 more not listed; retrieve them via the Exa API.