Commercial Bank v. Chambers
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF UTAH. The plaintiff in error is a national banking association, doing business at Ogden City, Weber County, Utah.
Read the full summary
ERROR TO THE SUPREME COURT OF THE STATE OF UTAH. The plaintiff in error is a national banking association, doing business at Ogden City, Weber County, Utah. The action below was brought by the bank to enjoin the collection of the alleged illegal portion of certain taxes levied against its shareholders for the year 1898. Certain provisions of the constitution and laws of Utah which are claimed to be pertinent to the controversy are excerpted in the margin.1 The substance of the complaint was that although the assessor in valuing the shares of stock of the bank deducted the proportionate amount…
1Opinion of the CourtJustice White
It is urged that “ by the action of the taxing officer and the Supreme Court of Utah the shareholders of the Commercial National Bank of Ogden were treated contrary to the provisions of section 5219 of the Revised Statutes of the United States; and, further, that they were denied the equal protection of the laws.” Subsidiarily, it is contended first, that the assessor erroneously refused to deduct the Iona tide debts of non-resident shareholders from the value of their shares of stock, contrary to the provisions of the laws of Utah and the requirements of said section 5219 of the Revised…
2Cases cited4 opinions
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- First National Bank of Wellington v. ChapmanSupreme Court of the United States · 1899
- American Coal Co. v. County CommissionersCourt of Appeals of Maryland · 1882
- First Nat. Bank of Garnett v. AyersSupreme Court of the United States · 1896
3Cited by23 opinions
- Amoskeag Savings Bank v. PurdySupreme Court of the United States · 1913
- Clement National Bank v. VermontSupreme Court of the United States · 1913
- First National Bank v. MoonSupreme Court of Kansas · 1918
- First National Bank v. AndersonSupreme Court of Iowa · 1923
- Chesebrough v. City and County of San FranciscoCalifornia Supreme Court · 1908
18 more not listed; retrieve them via the Exa API.