Dodge v. Nevada Nat. Bank of San Francisco

HAWLEY, District Judge.

Appellee brought this suit in the circuit court of the United States to enjoin appellant, as the assessor of the city and county oí lían Francisco, from enforcing an assessment: made try him on the shares of stock held by it as a national bank.

Preliminary to a discussion of the legal questions raised, it should be stated that section 521!) of the Bevised ¡Statutes gives to the sev eral states the rigid: to assess and tax the sisares of a national bank under certain conditions, subject to certain restrictions. It reads as follows:

“Nothing herein shall prevent all the…