Legal Opinion
New Orleans v. Citizens' Bank
Supreme Court of the United States
Decided May 24, 1897No. 108PublishedCited by 226 opinions
APPEAL FROM THE CIRCUIT COURT FOR THE EASTERN DISTRICT OF LOUISIANA. The case is stated in the opinion.
1Opinion of the CourtJustice White
Under the taxing laws of the State of Louisiana, real estate held or owned by banking corporations is assessed like the same class of property owned by other citizens, but special provision is made for the assessment in other respects of the capital of the banks as. follows:
“That no assessment shall hereafter be made under that name, on the capital stock of any national bank, state bank, banking company, banking firms or banking association, whose capital stock is represented by shares, but the shares shall be assessed at their actual value as shown by the books of the bank, or banks, to the…
2Cases cited27 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Hopkins v. LeeSupreme Court of the United States · 1821
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Last Chance Mining Co. v. Tyler Mining Co.Supreme Court of the United States · 1895
- Packet Co. v. SicklesSupreme Court of the United States · 1867
22 more not listed; retrieve them via the Exa API.
3Cited by226 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Messenger v. AndersonSupreme Court of the United States · 1912
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. MoserSupreme Court of the United States · 1924
- Gunter v. Atlantic Coast Line RailroadSupreme Court of the United States · 1906
221 more not listed; retrieve them via the Exa API.