Legal Opinion

Stanley v. Supervisors of Albany

Supreme Court of the United States

Decided May 2, 1887No. 222PublishedCited by 191 opinions

ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF NEW YORK. This case has once been before this court, and is reported at 105 U. S. 305, to which reference is made for the facts up to that time. Subsequent to that decision, the plaintiff Stanley was permitted to amend his complaint.

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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF NEW YORK. This case has once been before this court, and is reported at 105 U. S. 305, to which reference is made for the facts up to that time. Subsequent to that decision, the plaintiff Stanley was permitted to amend his complaint. The ground of the relief sought for, as stated in each count of the amended complaint, except the fourth, was as follows: “ And plaintiff says, upon information and belief, that the said pretended assessment was illegal and void. That under the Constitution and laws of the United States…

1Opinion of the Court

Wt?„ Justice Field

delivered the opinion of the court.

The act of Congress, in providing for taxation of the shares of national banks, by authority of the state in which such institutions are situated, imposes two restrictions upon the exercise of the power, namely, that the'taxation shall not be at a greater rate than upon other moneyed capital in the hands of individual citizens of such state, and that the shares of any national bank owned by non-residents of the state shall be taxed in the city or town where it is located. Rev. Stat. § 5219.

In People v. Weaver, 100 U. S. 539, this court…

2Cases cited8 opinions

  1. Cummings v. National BankSupreme Court of the United States · 1880
  2. Supervisors v. StanleySupreme Court of the United States · 1882
  3. Kirby v. Lake Shore & Michigan Southern RailroadSupreme Court of the United States · 1887
  4. People v. WeaverSupreme Court of the United States · 1880
  5. National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873

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3Cited by191 opinions

  1. Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
  2. Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
  3. First National Bank of Greeley v. Board of County CommissionersSupreme Court of the United States · 1924
  4. Walston v. NevinSupreme Court of the United States · 1888
  5. Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898

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