Citizens' Bank v. Parker
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This suit was instituted in the Civil District Court for the Parish of Orleans for the recovery of the sum of twenty-four-hundred dollars, claimed to be due from the bank for the year 1894 as a license tax for carrying on a banking business.
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ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This suit was instituted in the Civil District Court for the Parish of Orleans for the recovery of the sum of twenty-four-hundred dollars, claimed to be due from the bank for the year 1894 as a license tax for carrying on a banking business. The license is claimed to have been authorized by the following provision of Act No. 150 of the general assembly of Louisiana of 1890: “That for each business of carrying on a bank, banking company, association, corporation or agency, the license shall be based on the declared or nominal capital and…
1Opinion of the CourtJustice McKenna
1. A motion is made to dismiss. The ground of it is that, even *77if the charter of 1833 and the amendment of 1836 exempted the bank from license taxes, the bank, by accepting the act of 1880, which enabled the bank to make compromises with'its mortgage creditors, became subject to the constitution of 1879, which, it is contended, authorized or required the legislature to impose a license tax. And.besides the act of 1874 extending the charter was subject to the constitution of 1868, and that required the payment of a license. Upon those grounds Mr. Justice Monroe based his opinion, and they, it…
2Cases cited5 opinions
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Deposit Bank v. FrankfortSupreme Court of the United States · 1903
- Citizens' Bank v. BounySupreme Court of Louisiana · 1880
- City of New Orleans v. Southern BankSupreme Court of Louisiana · 1856
- State v. Southern BankSupreme Court of Louisiana · 1871
3Cited by50 opinions
- United States v. Ryan KibbleCourt of Appeals for the Fourth Circuit · 2021
- Bowie v. GonzalezCourt of Appeals for the First Circuit · 1941
- Susquehanna Coal Co. v. Mayor and Council of South AmboySupreme Court of the United States · 1913
- Jesus Zuniga Romero v. William BarrCourt of Appeals for the Fourth Circuit · 2019
- Chicago Home for Girls v. CarrIllinois Supreme Court · 1921
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