Legal Opinion
City of Boston v. Beal
U.S. Circuit Court for the District of Massachusetts
Decided July 25, 1892No. 2,958PublishedCited by 18 opinions
In Equity. Bill by the city of Boston against Thomas P. Beal, as receiver of the Maverick National Bank, to recover taxes. Heard on bill and answer.
1Opinion of the Court
Colt, Circuit Judge.
This is a hill in equity, brought by the city of Boston against Thomas P. Beal, receiver, of the Maverick National Bank, to recover the sum of Si 2,0% for taxes due October 1, 1891. The assessment was made under chapter 13, Pub. St. Mass. §§ 8-10, which are as follows:
“See. 8. All the shares of stock in banks, whether of issue or not, existing by authority of the United States or of the commonwealth, and located witlsin the commonwealth, shall be assessed to the owners thereof in the cities or towns where such banks are located, and not elsewhere, in the assessment of all…
2Cases cited4 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- New Orleans v. HoustonSupreme Court of the United States · 1886
3Cited by18 opinions
- Union Trust Co. v. StateCourt of Appeals of Maryland · 1911
- Stapylton v. ThaggardCourt of Appeals for the Fifth Circuit · 1898
- Shippee v. Riverside Trust Co.Supreme Court of Connecticut · 1931
- State v. Barnesville National BankSupreme Court of Minnesota · 1916
- Brown v. FrenchU.S. Circuit Court for the District of Montana · 1897
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