Fidelity & Columbia Trust Co. v. City of Louisville
Supreme Court of the United States
ERROR TO THE COURT OE APPEALS OF THE STATE OF KENTUCKY. The case is stated in the opinion. Taxing property whether tangible or intangible not located within the taxing district violates the Fourteenth Amendment to the United States Constitution.
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ERROR TO THE COURT OE APPEALS OF THE STATE OF KENTUCKY. The case is stated in the opinion. Taxing property whether tangible or intangible not located within the taxing district violates the Fourteenth Amendment to the United States Constitution. Louisville & Jeffersonville Ferry Co. v. Kentucky, 188 U. S. 385; Union Transit Co. v. Kentucky, 199 U. S. 194; Foreign-held Bonds, 15 Wall. 300. Bank deposits growing out of business done in a State have a situs there and nowhere else. Commonwealth v. R. G. Dun & Co., 126 Kentucky, 111; Commonwealth v. Peebles, 134: Kentucky, 121, 134; Commonwealth…
1Opinion of the CourtJustice Holmes
This is a suit brought by the City of Louisville, Kentucky, to recover annual taxes for the years 1907 and 1908 in respect of personal property omitted from the original assessments to the owner L. P. Ewald in his lifetime. The facts as simplified for the purposes of argument here are that Ewald was domiciled in Louisville but continued to carry on a business in St. Louis, Missouri, where he formerly had lived. Deposits coming in part if not wholly from this business were made and kept in St. Louis banks subject to Ewald’s- order alone. They were not used in the business and belonged…
2Cases cited16 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- 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
- Bullen v. WisconsinSupreme Court of the United States · 1916
- New Orleans v. StempelSupreme Court of the United States · 1899
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3Cited by78 opinions
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
- Cream of Wheat Co. v. County of Grand ForksSupreme Court of the United States · 1920
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