Hubbard v. Board of Supervisors
Supreme Court of Iowa
Appeals from Johnson, Scott and Mahasha District Gowrts. Except as will be noticed in the opinion, these cases involve the question of the validity of the act of 1866 (ch. 108, p. 114), which provides for the taxation of the shares of national banks.
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Appeals from Johnson, Scott and Mahasha District Gowrts. Except as will be noticed in the opinion, these cases involve the question of the validity of the act of 1866 (ch. 108, p. 114), which provides for the taxation of the shares of national banks. They are all, in equity, to restrain the collection of the tax for the year 1866; and the essential point made is, that such taxation was not authorized in view of the language of section 41 of the act of congress of June 3,1864, providing for the organization of national banks. The relief was granted in the first and third cases, and denied in…
1Opinion of the CourtWright, J.
l. taxation: ofsharesinnationai banks, New cases could be more important than these now before us. They have received the attention due them at the hands of counsel, and from ^ ' us, the most careful and deliberate consideration. And we remark*in the first place, that the adjudications in other States and the Supreme Court of the United States, have recognized and settled some leading general principles, which, when applied to these cases, narrow very much the field of inquiry.
The forty-first section of the act of congress, authorizing the taxation by and under State authority, of the shares…
2Cases cited5 opinions
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
- People ex rel. Lincoln v. Assessors of BartonNew York Supreme Court · 1865
- Whitney v. City of MadisonIndiana Supreme Court · 1864
- Town of McGregor v. McGregor Branch of the State BankSupreme Court of Iowa · 1861
3Cited by15 opinions
- Lauman v. County of Des MoinesSupreme Court of Iowa · 1870
- Kaus v. Unemployment Compensation CommissionSupreme Court of Iowa · 1941
- Mercur Gold Mining & Milling Co. v. SpryUtah Supreme Court · 1898
- Commercial National Bank v. Board of SupervisorsSupreme Court of Iowa · 1915
- Equitable Life Insurance v. Board of EqualizationSupreme Court of Iowa · 1888
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