State v. Mercantile Bank

Geo. Gillham, Sp. J:

These bills are to recover taxes claimed to be due the State, county, and city of Memphis from the defendants respectively, for the years 1887 to 1894 inclusive, and involve large amounts.

Some of the questions raised upon these records are, in substance, the same as in the case of the State v. Bank of Commerce, decided at this term, and are controlled by the opinion delivered in that case.

These six cases may be disposed of by one opinion.

In the cases against the Mercantile Bank, the Chancellor refused all relief and dismissed the bills. Complainants appealed and assign…