Mitchell v. Board of Comm'rs of Leavenworth Cty.
Supreme Court of the United States
Error to tbe Supreme Court of Kansas. This case presents tbe following facts: Mitcbell, tbe plaintiff, kept his account witb a banking firm in Leavenworth. On tbe 28th February, 1870, he bad a balance to bis-credit of $19,350 in current funds, for which be that day gave his check, payable to himself in United States notes. They were paid to him.
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Error to tbe Supreme Court of Kansas. This case presents tbe following facts: Mitcbell, tbe plaintiff, kept his account witb a banking firm in Leavenworth. On tbe 28th February, 1870, he bad a balance to bis-credit of $19,350 in current funds, for which be that day gave his check, payable to himself in United States notes. They were paid to him. He immediately enclosed them in a sealed package, and placed them for safe keeping in the vault of the bank.- On the 3d March he withdrew his.package, and deposited the notes to his credit. This was done for the sole purpose of escaping taxation upon…
1Opinion of the Court
' Me. Chief Justice Waite
delivered the opinion of the court.
We think the decision in this case was correct. United States notes are exempt' from taxation by or under state or municipal authority ; but a court of equity will not knowingly use its extraordinary powers to promote any such scheme as this plaintiff devised to escape his proportionate share of the burdens of taxation. His remedy, if he has any, is in a court of law.
The decree is affirmed.
2Cases cited1 opinion
- Mitchell v. Board of Commissioners of Leavenworth County, KansasSupreme Court of the United States · 1876
3Cited by2 opinions
- Mitchell v. Board of Commissioners of Leavenworth County, KansasSupreme Court of the United States · 1876
- Albany City Nat. Bank v. MaherU.S. Circuit Court for the District of Northern New York · 1881