Stone v. Bank of Commerce
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF KENTUCKY. The bill in this ease was filed in 1897 by the Bank of Commerce, a citizen and resident of the city of Louisville in the State of Kentucky, for the purpose of obtaining an injunction restraining the defendants from assessing the complainant and from collecting or attempting to collect any taxes based upon the assessment spoken of in the bill, and for a final decree establishing the contract…
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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF KENTUCKY. The bill in this ease was filed in 1897 by the Bank of Commerce, a citizen and resident of the city of Louisville in the State of Kentucky, for the purpose of obtaining an injunction restraining the defendants from assessing the complainant and from collecting or attempting to collect any taxes based upon the assessment spoken of in the bill, and for a final decree establishing the contract right of the complainant to be taxed in the method prescribed by the act of May 17, 1886, known as .the Hewitt Act, the…
1Opinion of the CourtJustice Peckham
We have already decided, in Citizen's Savings Bank of Owensboro v. Owensboro, 173 U. S. 636, that in the case of a bank whose charter was granted subsequently to the year 1856, and which had accepted the provisions of the Hewitt Act, and had thereafter paid the tax specified therein, there was nevertheless no irrepealable contract in favor of such bank that it should be thereafter and during its corporate existence taxed under the provisions of that act. And in the same case we held that the bank was properly taxed under the act of the legislature of Kentucky passed in 1892. Unless the…
2Cases cited5 opinions
- Citizens' Savings Bank of Owensboro v. OwensboroSupreme Court of the United States · 1899
- Ohlquest v. Farwell & Co.Supreme Court of Iowa · 1887
- Scarritt Furniture Co. v. N. M. Moser & Co.Missouri Court of Appeals · 1892
- People & Taylor v. Mayor of New YorkNew York Supreme Court · 1860
- Anderson Starr & Co. v. HallSupreme Court of North Carolina · 1882
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- People ex rel. Stead v. Spring Lake Drainage & Levee DistrictIllinois Supreme Court · 1912
- Dominick Urso v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1996
- Adams v. CommissionerUnited States Tax Court · 1985
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