Legal Opinion
Hamilton Nat. Bank v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided May 31, 1949No. 9833-9840PublishedCited by 28 opinions
1Opinion of the Court
WILBUR K. MILLER, Circuit Judge.
These eight cases differ slightly as to facts, but all involve the construction of Title 47, §§ 1701 and 1703, of the District of Columbia Code,1 which have to' do with the taxation of banks and trust'companies. The cases were argued together and will be disposed of in a single opinion.
*626Section 1701, which was enacted by Congress in 1902, imposed in the District of Columbia a tax of six per cent of gross earnings upon “each national bank and all other incorporated banks and trust companies”. The only other pertinent portion of the 1902 statute provided for a…
2Cases cited4 opinions
- Sims v. RivesCourt of Appeals for the D.C. Circuit · 1936
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1946
- Lappin v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1903
- Smoot Sand & Gravel Corp. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1949
3Cited by28 opinions
- United States v. Benjamin J. ThompsonCourt of Appeals for the D.C. Circuit · 1972
- Palmore v. United StatesDistrict of Columbia Court of Appeals · 1972
- International Paper Company v. The Inhabitants of the Town of Jay, Maine, Appeal of State of MaineCourt of Appeals for the First Circuit · 1989
- Olen (Allen) Lee v. Nathan Habib, Olen Lee v. Nathan HabibCourt of Appeals for the D.C. Circuit · 1970
- District of Columbia National Bank, Washington v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
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