Davenport Bank v. Davenport Board of Equalization
Supreme Court of the United States
This ivas a proceeding in a state court of Iowa to relieve a national bank from an alleged excessive rate of taxation. The judgment below for the defendant ivas affirmed by the Supreme Court of the State on appeal. This writ of error ivas sued out to review that judgment of affirmance. The case is stated in the opinion of the court.
1Opinion of the CourtJustice Miller
This is a writ of error to the Supreme Court of the State of Iowa.
The question presented grows out of the allegation on the part of the bank, which is a national bank located in Iowa, that, the shares of its stock are taxed at a rate which is in excess of the taxes levied upon other moneyed .capital of the State. The foundation of this allegation is, that the statute of the State "on this subject taxes savings banks, one of which is in the same town with the plaintiff, on the amount of its paid-up capital, and does not tax the shares of those banks held by the individual shareholders. The…
2Cases cited2 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Hepburn v. The School DirectorsSupreme Court of the United States · 1875
3Cited by33 opinions
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Tradesmens National Bank of Oklahoma City v. Oklahoma Tax CommissionSupreme Court of the United States · 1940
- Baker v. DruesedowSupreme Court of the United States · 1923
- Bank of Redemption v. BostonSupreme Court of the United States · 1888
- Covington v. First Nat. Bank of CovingtonSupreme Court of the United States · 1905
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