Bank of Commerce v. City of Louisville
U.S. Circuit Court for the District of Kentucky
Heard on demurrer to the bill and motion for preliminary injunction. The Bank of Commerce is a state bank of Kentucky, organized under a statute of that state approved February 3, 1865. It is situated in Louisville, and when the Hewitt act was passed, to amend the revenue laws of the commonwealth of Kentucky, May 17, 1886, it duly accepted the terms of that act before the meeting of the next legislature of Kentucky.
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Heard on demurrer to the bill and motion for preliminary injunction. The Bank of Commerce is a state bank of Kentucky, organized under a statute of that state approved February 3, 1865. It is situated in Louisville, and when the Hewitt act was passed, to amend the revenue laws of the commonwealth of Kentucky, May 17, 1886, it duly accepted the terms of that act before the meeting of the next legislature of Kentucky. One of the grounds relied upon in the bill was that of res judicata. The averments of the hill upon this point were contained in paragraphs 4 and 5 of the bill, as follows:…
1Opinion of the CourtTaft, Circuit Judge
(after stating the facts as above). In the case of Bank of Kentucky v. Stone, 88 Fed. 383, just decided, we have held that, by the judgment of the court of appeals and of the Jefferson circuit court in the prohibition suits, the city of Louisville was estopped to deny, as against the parties to that judgment, that they had an irrevocable contract of exemption from any greater burden of taxation than that imposed in the Hewitt act. The complainant in the case now before us was not a party to the record in either of the three prohibition suits, but it claims the benefit of the judgment therein…
2Cases cited12 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Bank of Kentucky v. StoneU.S. Circuit Court for the District of Kentucky · 1898
- Ohlquest v. Farwell & Co.Supreme Court of Iowa · 1887
- Cole v. FavoriteIllinois Supreme Court · 1873
- Palmer v. HayesIndiana Supreme Court · 1887
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3Cited by5 opinions
- Chicago &. N. W. Ry. Co. v. Railroad & Warehouse CommissionDistrict Court, D. Minnesota · 1922
- Bank of Commerce v. StoneCourt of Appeals of Kentucky · 1900
- Louisville City Nat. Bank v. StoneU.S. Circuit Court for the District of Kentucky · 1898
- New York Cotton Exch. v. HuntU.S. Circuit Court for the District of Western Tennessee · 1906
- Steiner, Crum & Weil v. Smith Sons Lumber Co.Supreme Court of Alabama · 1922