Legal Opinion
Bartow County Bank v. Bartow County Board of Tax Assessors
Supreme Court of Georgia
Decided January 6, 1982No. 37868, 37869, 37870PublishedCited by 8 opinions
1Opinion of the Court
Hill, Presiding Justice.
This appeal raises the question of whether Georgia’s bank share tax violates the supremacy clauses of the U. S. and Georgia Constitutions. U. S. Const. Art. VI, Cl. 2 (Code Ann. § 1-602); Ga. Const. Art. XI, Sec. I, Par. I (Code Ann. § 2-6801).
The question has its origin in McCulloch v. Maryland, 4 Wheat. (17 U. S.) 316 (1819), where the Supreme Court in the landmark opinion by Chief Justice John Marshall held a state tax on notes issued by a branch of the Bank of the United States to be unconstitutional, saying (4 Wheat. (17 U. S.) at 436): “[T]he states have no…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Society for Sav. in Cleveland v. BowersSupreme Court of the United States · 1955
- Cleveland Trust Co. v. LanderSupreme Court of the United States · 1902
- Montana Bankers Ass'n v. Montana Department of RevenueMontana Supreme Court · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
- First National Bank of Atlanta v. Bartow County Board of Tax AssessorsSupreme Court of the United States · 1985
- First of McAlester Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Bartow County Bank v. Bartow County Board of Tax AssessorsSupreme Court of Georgia · 1984
- Roberts v. GunterSupreme Court of Georgia · 1983
3 more not listed; retrieve them via the Exa API.