Flint v. Board of Aldermen
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to the aldermen of Boston to reverse their refusal, on appeal from the assessors of Boston to abate a tax assessed in 1867, under the laws of the Commonwealth, St. 1865, c. 242, on forty shares owned by the petitioner, who resided in Boston, in the capital stock of the American Exchange National Bank, a national banking association organized under the U. S. St. of 1864, c. 106, and located in the city and state of New York; the amount of…
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Petition for a writ of certiorari to the aldermen of Boston to reverse their refusal, on appeal from the assessors of Boston to abate a tax assessed in 1867, under the laws of the Commonwealth, St. 1865, c. 242, on forty shares owned by the petitioner, who resided in Boston, in the capital stock of the American Exchange National Bank, a national banking association organized under the U. S. St. of 1864, c. 106, and located in the city and state of New York; the amount of which tax the petitioner, after such refusal, paid under protest; all which was alleged in the petition. The answer…
1Opinion of the CourtHoar, J.
The petitioner is a resident of the city of Boston, and has been assessed in that city upon the shares owned by him in a national banking association located in the city of New York. We think the case must be governed by the principles stated in the decision in Austin v. Aldermen of Boston, 14 Allen, 359. The national banks are artificial bodies created by the laws of the United States. The power of congress to establish them arises from their being suitable instruments for the performance of functions pertaining to the national government. As such instruments, they are not subject to…
2Cited by5 opinions
- McHenry v. DownerCalifornia Supreme Court · 1897
- Providence Institution for Savings v. City of BostonMassachusetts Supreme Judicial Court · 1869
- Commissioner of Corporations & Taxation v. Woburn National BankMassachusetts Supreme Judicial Court · 1944
- First Nat. Bank of Cincinnati v. DurrDistrict Court, S.D. Ohio · 1917
- Linton v. ChildsSupreme Court of Georgia · 1899