Pollard v. State ex rel. Zuber
Supreme Court of Alabama
Appeal from the Circuit Court of Montgomery. . Tried before the Hon. John P. Hubbard. This was an application for a mandamus, sued out in the name of the State, on the relation of W. D. Zuber, tax-assessor of Montgomery, against Charles T. Pollard, jr., tax-collector of said county, to compel him to collect certain taxes, alleged to have been legally assessed, for State and county purposes, on shares of stock in the First National Bank of Montgomery, and the Merchants’ and…
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Appeal from the Circuit Court of Montgomery. . Tried before the Hon. John P. Hubbard. This was an application for a mandamus, sued out in the name of the State, on the relation of W. D. Zuber, tax-assessor of Montgomery, against Charles T. Pollard, jr., tax-collector of said county, to compel him to collect certain taxes, alleged to have been legally assessed, for State and county purposes, on shares of stock in the First National Bank of Montgomery, and the Merchants’ and Planters’ National Bank of said city, owned by Benjamin Fitzpatrick and T. J. Alsop, respectively; which, as the petition…
1Opinion of the CourtSomebyille, J.
— The main question involved in this case is, whether the shares of stockholders in national-banking associations, incorporated under the act of Congress, can be lawfully taxed under the revenue laws in torce prior to the recent act of the Legislature, approved December 8, 1880, specially providing for such taxation. The proper consideration of this subject necessarily brings under our review the previous decisions of this court, relating to State taxation of these institutions, and the extent of their modification, as required by recent adjudications of the United States Supreme Court. The…
2Cases cited18 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Thomas v. Railroad Co.Supreme Court of the United States · 1880
- Farmers' & Mechanics' National Bank v. DearingSupreme Court of the United States · 1875
- National Bank v. CommonwealthSupreme Court of the United States · 1870
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Duncan v. StateSupreme Court of Alabama · 1965
- County of Santa Clara v. Southern Pac. R. Co.United States Circuit Court · 1883
- Moog v. RandolphSupreme Court of Alabama · 1884
- Williams v. StateDistrict Court of Appeal of Florida · 1966
- Green v. StateSupreme Court of Alabama · 1882
15 more not listed; retrieve them via the Exa API.