Whitbeck v. Mercantile Nat. Bank of Cleveland
Supreme Court of the United States
. APPEAL EEOM THE CIRCUIT COURT OE THE UNITED STATES EOR THE NORTHERN DISTRICT OE OHIO. Bill in equity to restrain the treasurer of Cuyahoga County, Ohio, from collecting a tax upon shares of the stock of a national bank in Cleveland alleged to have been illegally assessed. Decree granting the relief prayed for except as to three stockholders. The treasurer appealed. The bank took no appeal as to the three shareholders. A certificate of division of opinion was filed.
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. APPEAL EEOM THE CIRCUIT COURT OE THE UNITED STATES EOR THE NORTHERN DISTRICT OE OHIO. Bill in equity to restrain the treasurer of Cuyahoga County, Ohio, from collecting a tax upon shares of the stock of a national bank in Cleveland alleged to have been illegally assessed. Decree granting the relief prayed for except as to three stockholders. The treasurer appealed. The bank took no appeal as to the three shareholders. A certificate of division of opinion was filed. The case is stated in the opinion of the court.
1Opinion of the CourtJustice Miller
This is an appeal from the Circuit Court of the United States for the Northern District of Ohio.
The Mercantile National Bank of Cleveland, Ohio, brought this suit against Horatio N. Whitbeck, the appellant here, as treasurer of Cuyahoga County, in that State, in which the city of Cleveland is located, to restrain him from the collection of certain taxes levied upon the shares of the capital stock of that bank. The substantial allegations of the bill are that upon the assessment of the value of the shares of its capital stock for purposes of taxation they were estimated at sixty-five cents on…
2Cases cited1 opinion
- Hills v. Exchange BankSupreme Court of the United States · 1882
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