Morseman v. Younkin
Supreme Court of Iowa
Taxation oe national banks. — The first and second causes are appeals (by defendants) from Johnson; the third and fourth (by plaintiffs) from General Term, Yth District (Scott County). They all involve the same question, and have been submitted together.
1Opinion of the CourtWrioht, J.
1. taxation: of national banks. It was held in Hubbard v. Supervisors of Johnson Go., and the other cases therewith decided, 23 l°waJ 130, by a majority of the court, under ^10 provisions of the 41st section of the act of congress of June 3, 1864, and the statutes of the State as they then stood, that there could be no taxation of the shares in national banks. Without repeating them, we refer to the facts of the cases there decided, that the points then and now ruled may be the better apprehended and understood.
In 1868 (February 10 — the case above referred to was ruled in July, 1867),…
2Cases cited3 opinions
- Davis & Bro. v. WoolnoughSupreme Court of Iowa · 1859
- Clark v. Polk CountySupreme Court of Iowa · 1865
- State v. SmithSupreme Court of Iowa · 1858
3Cited by1 opinion
- Equitable Life Insurance v. Board of EqualizationSupreme Court of Iowa · 1888