Covington v. Covington First National Bank
Supreme Court of the United States
APPEAL EROM THE COURT OE CLAIMS. On July 23, 1900, the appellee herein filed a bill seeking to enjoin the threatened assessment and collection by the defendants below (appellants here) of municipal taxes under the assumed authority of an act of the general assembly of the State of Kentucky apprbved March 21, 1900, a copy of which is excerpted in the margin.1 In substance, it was averred in the original bill and in an amendment thereto that the complainant was chartered on…
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APPEAL EROM THE COURT OE CLAIMS. On July 23, 1900, the appellee herein filed a bill seeking to enjoin the threatened assessment and collection by the defendants below (appellants here) of municipal taxes under the assumed authority of an act of the general assembly of the State of Kentucky apprbved March 21, 1900, a copy of which is excerpted in the margin.1 In substance, it was averred in the original bill and in an amendment thereto that the complainant was chartered on November 17, 1884, for a term of twenty years; that in 1886, by the acceptance of the provisions of an act of the general…
1Opinion of the CourtJustice White
It' is apparent that the bill as amended sought by injunction to prevent the collection of taxes on the shares of stock of the bank for the years 1893 tó 1900, both inclusive, and indeed it is obvious from the decree that the court considered the case also involved the question whether any other than the taxes provided by the Hewitt Act could be imposed upon the bank during the remainder of its corporate existence. The relief sought was based upon the following grounds: 1. There was a contract with the bank by which the taxes authorized by the act of 1900 could not be levied without impairing…
2Cases cited2 opinions
- McGourkey v. Toledo & Ohio Central Railway Co.Supreme Court of the United States · 1892
- Southern Railway Co. v. Postal Telegraph-Cable Co.Supreme Court of the United States · 1901
3Cited by18 opinions
- Collins v. MillerSupreme Court of the United States · 1920
- Republic of China v. American Express Co., Inc.Court of Appeals for the Second Circuit · 1951
- Rexford v. Brunswick-Balke-Collender Co.Supreme Court of the United States · 1913
- United States v. 243.22 Acres of LandCourt of Appeals for the Second Circuit · 1942
- United States v. 243.22 Acres of Land in Town of BabylonCourt of Appeals for the Second Circuit · 1942
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