Citizens' Nat. Bank v. Commonwealth
Court of Appeals of Kentucky
Cask 6 — Action by the Commonwealth against the Citizens’ Nat. ■Bank oe Lebanon to require it to list the shakes of its stockholders eob State, County, and Municipal Taxation.— APPEAL EROM BOYLE CIRCUIT COURT — CHAS. PATTESON, CIRCUIT JUDGE. Judgment eor Plaintiff and Defendant Appeals and Plaintiff Fh.es cross appeal. ON DIRECT APPEAL.
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Cask 6 — Action by the Commonwealth against the Citizens’ Nat. ■Bank oe Lebanon to require it to list the shakes of its stockholders eob State, County, and Municipal Taxation.— APPEAL EROM BOYLE CIRCUIT COURT — CHAS. PATTESON, CIRCUIT JUDGE. Judgment eor Plaintiff and Defendant Appeals and Plaintiff Fh.es cross appeal. ON DIRECT APPEAL. POINTS AND CITATIONS. 1. The Act of March 21, 1900, is unconstitutional; (a) In that it created a distinction between the‘State and national banks, which puts it in the .power of the former to drive the latter out of competition; Henderson Bridge Co. v. Com.,…
1Opinion of the Court
Opikion of the coukt by
JUDGE BARKER.
An auditor’s agent instituted this proceeding in the Marion county court to require the appellant to list the shares of its stockholders for State, county, and municipal taxation for the years 1893-1902, inclusive, under the provisions of section 4241, Ky. St., 1903, and an act approved March 21, 1900 (Acts 1900, p. 65, c. 23), entitled “An act relating to the taxation of the shares of stock of national banks.” A demurrer to so much of the proceeding as sought to list in the county court the property involved herein for municipal purposes was sustained by…
2Cases cited5 opinions
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- City of Louisville v. Louisville Ry. Co.Court of Appeals of Kentucky · 1901
- Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
- Commonwealth v. NuteCourt of Appeals of Kentucky · 1903
- Commonwealth v. Citizens' National BankCourt of Appeals of Kentucky · 1904
3Cited by9 opinions
- Louisville Home Telephone Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1908
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- Morrell Ref'g'r Car Co. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Marion Nat. Bank v. BurtonCourt of Appeals of Kentucky · 1906
- First National Bank v. HopkinsvilleCourt of Appeals of Kentucky · 1908
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