Citizens' Bank v. Cannon
Supreme Court of the United States
APPEAL 'FROM TIIE CIRCUIT COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF LOUISIANA. In March, 1S93, the Citizens’ Bank of Louisiana, a banking corporation created by the legislature of Louisiana, filed a bill of complaint in the Circuit Court of the United States for the Western District of Louisiana, against several defendants who were sheriffs respectively of ■ a number of parishes in that district, seeking to enjoin the defendants from enforcing the payment of…
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APPEAL 'FROM TIIE CIRCUIT COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF LOUISIANA. In March, 1S93, the Citizens’ Bank of Louisiana, a banking corporation created by the legislature of Louisiana, filed a bill of complaint in the Circuit Court of the United States for the Western District of Louisiana, against several defendants who were sheriffs respectively of ■ a number of parishes in that district, seeking to enjoin the defendants from enforcing the payment of taxes alleged to be due from the bank on lands owned by it in the several parishes. The main allegation of the bill was…
1Opinion of the CourtJustice Shiras
The first assignment of error questions the correctness of the decree of the court in sustaining the plea to the jurisdiction and dismissing the bill.
The bill alleged that the defendants were about to assess and collect state and parish taxes for the years 1889, 1890, 1891 and 1892, and the amended bill alleged a similar purpose as to taxes for 1893. Neither bill contained a specific allegation as to the amount of the assessment or taxes for any one parish, but averred that the taxes so assessed exceeded, exclu-. sive of interest and costs, the sum of two thousand dollars.
This must be…
2Cases cited6 opinions
- Trustees v. GreenoughSupreme Court of the United States · 1882
- Mayor v. CooperSupreme Court of the United States · 1868
- Walter v. Northeastern RailroadSupreme Court of the United States · 1893
- Hornthall v. CollectorSupreme Court of the United States · 1870
- Inglee v. CoolidgeSupreme Court of the United States · 1817
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3Cited by79 opinions
- Healy v. RattaSupreme Court of the United States · 1934
- Gaines v. . City of New YorkNew York Court of Appeals · 1915
- Di Giovanni v. Camden Fire InsuranceSupreme Court of the United States · 1935
- Holt v. Indiana Manufacturing Co.Supreme Court of the United States · 1900
- Newton v. Consolidated Gas Co. of NYSupreme Court of the United States · 1924
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