Covington v. First Nat. Bank of Covington
Supreme Court of the United States
APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF KENTUCKY. This case was here upon a former appeal, which was dismissed for want of final decree in the court below.
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APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF KENTUCKY. This case was here upon a former appeal, which was dismissed for want of final decree in the court below. Covington v. Covington First National Bank, 185 U. S. 270. The original action was brought to enjoin the assessment or collection of taxes on certain shares of capital stock of the First National Bank of Covington for the years from 1893 to 1900, inclusive, and to enjoin the arrest of the president and cashier of the bank for not listing such shares, and for a decree adjudicating the same not liable…
1Opinion of the Court
Mr. Justice Day,
after making the foregoing statement, delivered the'opinion of the court.
That the acceptance of the provisions of the so-called Hewitt law did not constitute an irrevocable contract, releasing the bank from taxes upon-compliance with its terms, has been settled. Bank Tax Cases, 102 Kentucky, 174; Citizens’ Savings Bank v. Owensboro, 173 U. S. 636. Reference is made to the various cases leading up to this result in Deposit Bank v. Frankfort, 191 U. S. 499, 608. We are, therefore, deft upon this branch of the case to consider the effect of the judgment of-the state court of…
2Cases cited11 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Deposit Bank v. FrankfortSupreme Court of the United States · 1903
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
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3Cited by43 opinions
- Oklahoma Packing Co. v. Oklahoma Gas & Electric Co.Supreme Court of the United States · 1940
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Hawley v. City of MaldenSupreme Court of the United States · 1914
- Wright v. Georgia Railroad & Banking Co.Supreme Court of the United States · 1910
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