Dollar Savings Bank v. United States
Supreme Court of the United States
Error to the Circuit Court for the Western District of Pennsylvania. The United States brought an action of debt against The Dollar Savings Bank, in the court below, to recover certain internal revenue taxes, which the declaration alleged were due from it to the government.
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Error to the Circuit Court for the Western District of Pennsylvania. The United States brought an action of debt against The Dollar Savings Bank, in the court below, to recover certain internal revenue taxes, which the declaration alleged were due from it to the government. These taxes were asserted to have been authorized by an amendment contained in the ninth section of the Internal Revenue'Act of July 13th, 1866,* by which part of a prior Internal Revenue Act, the act, namely, of June 30th, 1864, w.as repealed, and in place thereof it was enacted: “That there shall be levied and collected…
1Opinion of the CourtJustice Strong
The facts found by the special verdict are that the plaintiffin error is a banking institution created by the laws of the State of Pennsylvania, without stockholders or capital stock, and doing the business of receiving deposits to be loaned or invested for the sole benefit of its depositors; that the charter authorizes the retention o'f a contingent fund accumulated from the earnings to the extent of ten per centum of its deposits for the security of its depositors; that the bank has earned and added to the said contingent fund, or undistributed sum, from July 13th, 1866, to December 31st,…
2Cases cited4 opinions
- MEREDITH v. United StatesSupreme Court of the United States · 1839
- Commonwealth v. BaldwinSupreme Court of Pennsylvania · 1832
- United States v. GreeneU.S. Circuit Court for the District of Maine · 1827
- United States v. DavisU.S. Circuit Court for the District of Michigan · 1844
3Cited by259 opinions
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Nardone v. United StatesSupreme Court of the United States · 1937
- Milwaukee County v. M. E. White Co.Supreme Court of the United States · 1935
- United States v. CaliforniaSupreme Court of the United States · 1936
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