Commercial Bank v. Bowman
Ohio Superior Court, Cincinnati
This is a petition filed by the complainants, for. the purpose of obtaining an injunction restraining the defendant from collecting a tax, alleged to be illegally assessed, against the complainants, for general purposes of government.
Read the full summary
This is a petition filed by the complainants, for. the purpose of obtaining an injunction restraining the defendant from collecting a tax, alleged to be illegally assessed, against the complainants, for general purposes of government. The bill alleges, that the complainants are a banking company, incorporated by an act of the General Assembly of Ohio, entitled “ Ah Act to incorporate the State Bank of Ohio, and other banking companies,” passed the 24th day of February 1845, with a capital of $50,000, and doing business in the city of Cincinnati; having valuable franchises. That by the 00 th…
1Opinion of the CourtSpencer, J.
The first question presented for consideration in the foregoing case is, whether the taxes, sought to be collected by the defendant, have' been assessed against the plaintiffs, under a valid law ; or whether they have been assessed wholly without warrant of laiv.
If assessed under a valid law, then the treasurer will be justified in enforcing their collection, even .though he adopt the extreme course, which it is alleged he threatens to take. For that course is fairly warranted by the provisions of the act, of March 1853, set forth in the petition.
*253If, on the other hand, they have been…
2Cases cited3 opinions
- State of Penn. v. THE WHEELING &C. BRIDGE CO.Supreme Court of the United States · 1852
- Taylor v. MasonSupreme Court of the United States · 1824
- McCoy v. Corp. of ChillicotheOhio Supreme Court · 1828
3Cited by2 opinions
- Benjamin v. City of ColumbusOhio Court of Appeals · 1957
- Tigard v. MoffittNebraska Supreme Court · 1882