Legal Opinion
First Nat. Bank of Gulfport v. Adams
Supreme Court of the United States
Decided April 10, 1922No. 136PublishedCited by 28 opinions
1Opinion of the CourtJustice McReynolds
Petitioner is a national bank located at Gulfport, Harrison County, Mississippi. The State Revenue Agent instructed the Tax Collector for that County as follows:
“ The following described property, in said County, to-wit: Capital Stock, surplus, undivided profits, and any and all other property properly assessable to banks, amounting to $75,150, .belonging to and owned by First National Bank of Gulfport has escaped taxation during each of the years 1902, 1903, 1904, 1905, 1906 and 1907, by reason of not being assessed.
“ You are by virtue of the Annotated Code of Mississippi of 1906, Chapter…
2Cases cited5 opinions
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907
- Bank of California, National Ass'n v. RichardsonSupreme Court of the United States · 1919
- Adams v. Peoples' BankMississippi Supreme Court · 1914
- First National Bank v. AdamsMississippi Supreme Court · 1920
3Cited by28 opinions
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Baltimore National Bank v. State Tax CommissionSupreme Court of the United States · 1936
- Federal Land Bank of Wichita v. Board of County CommissionersSupreme Court of the United States · 1961
- Flournoy v. First Nat. Bank of ShreveportSupreme Court of Louisiana · 1941
- Roberts v. American National Bank of PensacolaSupreme Court of Florida · 1929
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