Linton v. Childs
Supreme Court of Georgia
Injunction. Before Judge Hutchins. Clarke superior court. April 23, 1898. This was a petition for an injunction to prevent the sale of property levied on as the property of the petitioner, under executions issued against him by the tax-collector of Clarke county, one for $10, “ amount of State capitation tax as president of bank, due for the year 1891,” and the others for the same tax for ensuing years.
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Injunction. Before Judge Hutchins. Clarke superior court. April 23, 1898. This was a petition for an injunction to prevent the sale of property levied on as the property of the petitioner, under executions issued against him by the tax-collector of Clarke county, one for $10, “ amount of State capitation tax as president of bank, due for the year 1891,” and the others for the same tax for ensuing years. The petitioner alleged that the executions were issued by authority of the general tax act passed in 1891 and reenacted for each of the subsequent years, which provided for a specific tax of…
1Opinion of the CourtLittle, J.
The payment of the tax sought to be collected ' was resisted by the president of a national bank, for two reasons : 1st, that the legislature, by the use of the words which imposed the tax, did not intend to include presidents of national banks; 2d, that if the legislature, by the words used, meant to impose a tax on presidents of national banks, the act was inoperative and void, because the State has no power to limit or obstruct the business of national banks, which are agencies of the Federal government, and the imposition of a tax by the State on the pres*569ident of a national bank would so…
2Cases cited22 opinions
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- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Farmers' & Mechanics' National Bank v. DearingSupreme Court of the United States · 1875
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Thorpe v. Rutland & Burlington RailroadSupreme Court of Vermont · 1854
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3Cited by1 opinion
- Bush v. SheffieldSupreme Court of Georgia · 1930