Legal Opinion
Roberts v. American National Bank of Pensacola
Supreme Court of Florida
Decided April 1, 1929PublishedCited by 15 opinions
1Opinion of the CourtWhitfield, P. J.
This appeal is from a final decree adjudging “to be invalid and void”, an assessment of State and County taxes for the year 1925 on the shares in a national bank, and perpetually enjoining the collection of the tax as assessed; an order overruling a demurrer to the bill of complaint and granting a temporary injunction having been affirmed on appeal. Roberts, as Tax Collector, v. American National Bank of Pensacola, 94 Fla. 427, 115 So. R. 261.
The shares in a national banking association cannot be taxed under State authority except as Congress consents and then only in conformity with the…
2Cases cited29 opinions
- Cummings v. National BankSupreme Court of the United States · 1880
- Standard Oil Co. v. City of LincolnSupreme Court of the United States · 1927
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- People v. WeaverSupreme Court of the United States · 1880
24 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- West Virginia Hotel Corp. v. W. C. Foster Co.Supreme Court of Florida · 1931
- Ranger Realty Co. v. HeftySupreme Court of Florida · 1933
- Ward v. First Nat. Bank of HartfordSupreme Court of Alabama · 1932
- Coombes v. City of Coral GablesSupreme Court of Florida · 1936
- Hackney v. McKennySupreme Court of Florida · 1933
10 more not listed; retrieve them via the Exa API.