The Banks v. the Mayor
Supreme Court of the United States
These were three eases in error to the Court of Appeals of New York, in which the people of that State, at the relation of different banks there, were plaintiffs in error, and the mayor and controller of the city of New York were defendants.
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These were three eases in error to the Court of Appeals of New York, in which the people of that State, at the relation of different banks there, were plaintiffs in error, and the mayor and controller of the city of New York were defendants. Each presented, under somewhat different forms, the same question, namely: “ Are the obligations of the United States, known as certificates of indebtedness, liable to be taxed by State legislation.? ” The certificates referred to were issued' under -authority of Congress, empowering the Secretary of the Treasury to issue them to any public creditor who…
1Opinion of the Court
The CHIEF JUSTICE
delivered the opinion of the court in all the casés.
The first question to be considered is one of jurisdiction. It is insisted, in behalf of the defendants in error, that the judgment of the New York Court of Appeals is not subject to review in this court.
But is it not- plain, that under the act of the legislature of New York the banking associations were entitled to reimbursement by bonds of the taxes illegally collected from them in.1863 and 1(864 ?
No objection was made in the State court to the process by which the associations sought to enforce the issue of the bonds to…
2Cited by42 opinions
- Dennis v. HigginsSupreme Court of the United States · 1991
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Juilliard v. GreenmanSupreme Court of the United States · 1884
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