Tappan v. Merchants' National Bank
Supreme Court of the United States
Appeal from the Circuit Court for the Northern District of Illinois, in which court the Merchants’ National Bank of Chicago — a bank incorporated under the “ Act to provide a National currency,” &e., approved June 3d, 1864,* and having its banking-house and carrying on its operations of discount and deposit in the town of South Chicago, Cook County, Illinois — filed a bill against one Tappan, collector of county and municipal taxes, in the said town of South Chicago, Cook…
Read the full summary
Appeal from the Circuit Court for the Northern District of Illinois, in which court the Merchants’ National Bank of Chicago — a bank incorporated under the “ Act to provide a National currency,” &e., approved June 3d, 1864,* and having its banking-house and carrying on its operations of discount and deposit in the town of South Chicago, Cook County, Illinois — filed a bill against one Tappan, collector of county and municipal taxes, in the said town of South Chicago, Cook County, to enjoin his collection of such taxes upon any of the shares of stock in the said bank, assessed under a statute…
1Opinion of the Court
The CHIEF JUSTICE
delivered the opinion of the court.
We are called upon in this case to determine whether the General Assembly of the State of Illinois could, in 1867, provide for the taxation of the owners of shares of the capital stock of a National bank in that State, at the place, within the.State, where the bank was located, without regard to their places of residence. The statute of Illinois, under the authority of which the taxes complained of were assessed, was passed before the act of Congress, approved February 10th, 1868, * which gave a legislative construction to the words, “ place…
2Cited by137 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Colgate v. HarveySupreme Court of the United States · 1935
132 more not listed; retrieve them via the Exa API.