Stapylton v. Thaggard
Court of Appeals for the Fifth Circuit
Appeal from the Circuit Court of the United States for the Southern. District of Florida. The appellant (complainant in the court below) filed his bill against E. P, Thaggard, tax collector for Marion county, Fla., and therein alleged: That the Merchants’ National Bank of Ocala became insolvent, and complainant was appointed receiver thereof, and entered upon the discharge of his duties.
Read the full summary
Appeal from the Circuit Court of the United States for the Southern. District of Florida. The appellant (complainant in the court below) filed his bill against E. P, Thaggard, tax collector for Marion county, Fla., and therein alleged: That the Merchants’ National Bank of Ocala became insolvent, and complainant was appointed receiver thereof, and entered upon the discharge of his duties. That on January 1, 189(5, one Joseph C. Matthews, as tax assessor in and for Marion county Fla., made an assessment on said Merchants’ National Bank of Ocala in the words and figures as follows: “(Valuable or…
1Opinion of the CourtPardee, Circuit Judge
The assessment complained of is, eo nomine, upon the bank assets and capital. It is well settled that a state cannot tax a bank chartered *95by congress, except as to real property. McCulloch v. Maryland, 4 Wheal. 316; Osborn v. Bank, 9 Wheat. 738; Weston v. City Council of Charleston, 2 Pet. 449. Sections 5210, 5219, Rev. St. U. S., are as follows:
“Sec. 5210. The president and cashier of every national banking association shall cause to be kept at all times a full and correct list of the names and residences of all the shareholders in the association, and the number of shares held by each, in…
2Cases cited8 opinions
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- Rosenblatt v. JohnstonSupreme Court of the United States · 1882
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Union Trust Co. v. StateCourt of Appeals of Maryland · 1911
- Bear v. Chicago Great Western Ry. Co.Court of Appeals for the Eighth Circuit · 1905
- Shippee v. Riverside Trust Co.Supreme Court of Connecticut · 1931
- State v. Barnesville National BankSupreme Court of Minnesota · 1916
- Gully v. First Nat. Bank in MeridianCourt of Appeals for the Fifth Circuit · 1936
12 more not listed; retrieve them via the Exa API.