Citizens Nat. Bank of Cincinnati v. Durr
Supreme Court of the United States
ERROR AND CERTIORARI TO THE SUPREME COURT OF THE STATE OF OHIO. Review of a judgment of the Supreme Court of Ohio sustaining a tax in a suit brought by Anderson to enjoin its enforcement. A voluntary association like this has no technical name or place in the law. Each rpember does his own business' and is not interested in the business done by any other member. The Exchange, as such, does no business; there are no profits or losses to be divided.
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ERROR AND CERTIORARI TO THE SUPREME COURT OF THE STATE OF OHIO. Review of a judgment of the Supreme Court of Ohio sustaining a tax in a suit brought by Anderson to enjoin its enforcement. A voluntary association like this has no technical name or place in the law. Each rpember does his own business' and is not interested in the business done by any other member. The Exchange, as such, does no business; there are no profits or losses to be divided. Although the Exchange owns property, the ownership is a mere incident and not the main object of the association. The member has no severable…
1Opinion of the CourtJustice Pitney
A suit for injunction brought in a state court by Anderson against Durr, then Auditor, and Cooper, then Treasurer, of Hamilton County, Ohio, raised the question whether a certain property tax imposed under authority of the State of Ohio upon plaintiff, a resident of that State, by reason of his owning a membership — figuratively termed a “ seat ” — in the New York Stock Exchange, infringed his rights under the commerce clause of the Constitution. of the United States or the “ due process of law ” or “ equal protection ” provisions of the Fourteenth Amendment. His assault upon the tax was…
2Cases cited19 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
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3Cited by49 opinions
- Freeman v. HewitSupreme Court of the United States · 1947
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- Board of Trade of Chicago v. JohnsonSupreme Court of the United States · 1924
- Jardine v. Superior CourtCalifornia Supreme Court · 1931
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