First Nat. Bank of Shreveport v. Louisiana Tax Comm'n

Mr. Justice Brandéis

delivered the opinion of the Court.

-Three national banks, located at Shreveport, Louisiana, — the Commercial National, the First National and the American National — brought, in a district court of that State, separate suits against the Tax Commission and officials of Caddo parish, to annul the assessment of all taxes, other than upon real estate, which had been imposed upon thpir corporate property for the year 1930, under Louisiana Act 14 of 1917, as amended by Act 116 of 1922 and Act 221 of 1928. The claim in each case was that the statute as applied is void, because…