Home Savings Bank v. City of Des Moines
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF IOWA. The facts are stated in the opinion.
1Opinion of the CourtJustice Moody
delivéred the opinion of the court.
These cases raise the same Federal question. The plaintiffs in error were banking institutions incorporated under the laws of the State of Iowa. Upon each of them a tax was levied under a law of that State, which provided that “Shares of stock of state and savings banks and loan and trust companies shall be assessed to such banks and loan and trust companies and not to individual stockholders." The material sections of the code are printed in the margin. 1
Each bank owned at the time to which the assessment related United States bonds, the value of which they…
2Cases cited17 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Home Insurance v. New York StateSupreme Court of the United States · 1890
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3Cited by110 opinions
- Gully v. First Nat. Bank in MeridianSupreme Court of the United States · 1936
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- MacAllen Co. v. MassachusettsSupreme Court of the United States · 1929
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