Owensboro National Bank v. Owensboro
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. This suit was originally instituted in a court of the State of Kentucky by the plaintiff in error, the Owensboro National Bank.' The relief prayed was that the city of Owensboro and its tax collector Simmons be perpetually restrained from enforcing the collection of alleged “ franchise ” taxes for the years 1893 and 1894, claimed by the defendants to have been assessed under authority of a revenue act of the State of…
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ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. This suit was originally instituted in a court of the State of Kentucky by the plaintiff in error, the Owensboro National Bank.' The relief prayed was that the city of Owensboro and its tax collector Simmons be perpetually restrained from enforcing the collection of alleged “ franchise ” taxes for the years 1893 and 1894, claimed by the defendants to have been assessed under authority of a revenue act of the State of Kentucky enacted November 11, 1892, as amended. The taxes in question were laid upon the amount fixed by the state board…
1Opinion of the CourtJustice White
The claim of contract arising from the Hewitt Act need not be considered, as it is disposed of adversely to the contentions of the plaintiff in error by the opinion expressed in Citizens’ Savings Bank of Owensboro v. Owensboro, just decided. We therefore dismiss that subject and the questions arising from it from further consideration.
The other issues which the cause presents group themselves under two distinct headings: First, a contention that' the taxes levied were illegal, because imposed in violation of the act of Congress regulating the method of taxation which the respective States may…
2Cases cited16 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Davis v. Elmira Savings BankSupreme Court of the United States · 1896
- Van Allen v. AssessorsSupreme Court of the United States · 1866
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3Cited by160 opinions
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- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
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