Legal Opinion

Johnston v. United States

United States Court of Claims

Decided December 15, 1881PublishedCited by 12 opinions

The Reporters’ statement of tbe case: The following are the facts of this case as found by the court: I. The National Bank of the State of Missouri, in Saint Louis, was a corporation organized under the general banking laws of the United States, with a capital stock of $2,500,000, when, on the 23d of June, 1877, the Comptroller of the Currency found the same to be insolvent, and thereupon appointed the claimant to be receiver thereof, by an instrument in writing under his…

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The Reporters’ statement of tbe case: The following are the facts of this case as found by the court: I. The National Bank of the State of Missouri, in Saint Louis, was a corporation organized under the general banking laws of the United States, with a capital stock of $2,500,000, when, on the 23d of June, 1877, the Comptroller of the Currency found the same to be insolvent, and thereupon appointed the claimant to be receiver thereof, by an instrument in writing under his hand and seal of office, of which the following is a copy: “Treasury Department, “Office of Comptroller of the Currency, “…

1Opinion of the CourtRichardson, J.

The claimant is the receiver of the National Bank oftheState of Missouri, in Saint Louis. Ho was duly appointed on the 23d day of June, 1877, by the Comptrollerof the Currency, who then ■officially declared the bank to be insolvent and unable to pay its just and legal 'debts.

By the following sections of the Revised Statutes, national banks are required to pay to the Treasurer of the United States each half year, in the months of January and July, certain taxes on the average amount of their circulation, deposits, and capital stock, and it is made the duty of the president or cashier of each…

2Cases cited2 opinions

  1. Stewart v. KahnSupreme Court of the United States · 1871
  2. People Ex Rel. Witherbee v. Board of SupervisorsNew York Court of Appeals · 1877

3Cited by12 opinions

  1. Barrington v. BarringtonSupreme Court of Alabama · 1917
  2. Clinton Trust Co. v. United StatesUnited States Court of Claims · 1943
  3. Robey v. United StatesUnited States Court of Claims · 1931
  4. Kavanagh v. First Nat. BankCourt of Appeals for the Sixth Circuit · 1943
  5. Jackson v. United StatesUnited States Court of Claims · 1885

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