Scottish Union & National Insurance v. Bowland
Supreme Court of the United States
APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF OHIO. These cases are cross-appeals from a decree rendered in the Circuit Court upon bill and demurrer.
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APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF OHIO. These cases are cross-appeals from a decree rendered in the Circuit Court upon bill and demurrer. The Scottish Union and National Insurance Company, a corporation of Great Britain, filed its bill, to enjoin the defendants Willis G. Bow-land, treasurer, and L. Ewing Jones, auditor of Franklin' County, Ohio; Arthur I. Vorys, superintendent of insurance, and William S. McKinnon, treasurer, of the State of Ohio, from the collection of taxes levied on certain bonds deposited by the complainant under the laws of…
1Opinion of the CourtJustice Day
These cases may be considered together, as they are appeals from a single decree and involve the right to assess and collect taxes upon the municipal bonds deposited by the insurance company under the laws of Ohio.
A considerable part of the opinion of the court below and the discussion in the briefs of counsel goes to the question of the power of the State to tax bonds, held as these were, within its jurisdiction. At the oral argument, however, the learned counsel representing the insurance company conceded that there was legislative power to impose the .taxes in question. A reference to the…
2Cases cited14 opinions
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Blackstone v. MillerSupreme Court of the United States · 1903
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Insurance Co. v. BaileySupreme Court of the United States · 1871
- New Orleans v. StempelSupreme Court of the United States · 1899
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3Cited by73 opinions
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bowles v. WillinghamSupreme Court of the United States · 1944
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
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