Austin v. the Aldermen
Supreme Court of the United States
'Error to the Supreme Judicial Court óf Massachsetts. The case was this: By a true interpretation of the rights of the Federal government, as settled by/this court, the States have no right to tax its means and. instruments of government.
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'Error to the Supreme Judicial Court óf Massachsetts. The case was this: By a true interpretation of the rights of the Federal government, as settled by/this court, the States have no right to tax its means and. instruments of government. However, Congress, in’ creating the associations known as,National banks — tpid by a statute which obliges the parties applying for banking privileges to designate the “particular.county and city, town or village,”, where the business of the association is to be carried on* — made a proviso, in these words, as to the right of the States to . tax them:* “…
1Opinion of the CourtJustice Swayne
delivered the opinion of the qouit..
This case is brought before us by a writ of error, issued pursuant to the twenty-fifth section of the Judiciary Act of 1789.
The legislature of. Massachusetts, by a statute passed on the 15th of May, 1865 (ch. 242), provided for “the taxation of shares in associations for'banking, established .under the laws of the United States,” and prescribed the mode of procedure for that purpose. The statute is confined, to such associations in that State, and to shares ‘held by persons living within its limits. The third section enacts that the assessment for taxation…
2Cases cited1 opinion
- Washington County v. DurantSupreme Court of the United States · 1869
3Cited by61 opinions
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- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
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