Harrison v. Vines
Texas Supreme Court
Appeal from Marion. Tried below before the Hon. James M. Rogers. February 19, 1875, Harrison filed in the District Court of Marion county his petition for an injunction against Vines, the sheriff, to prevent the sale of certain personal property (an iron safe and its contents) to satisfy the tax due on five hundred shares of stock in the Rational Bank of Jefferson. A temporary injunction was granted by the judge.
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Appeal from Marion. Tried below before the Hon. James M. Rogers. February 19, 1875, Harrison filed in the District Court of Marion county his petition for an injunction against Vines, the sheriff, to prevent the sale of certain personal property (an iron safe and its contents) to satisfy the tax due on five hundred shares of stock in the Rational Bank of Jefferson. A temporary injunction was granted by the judge. The defendant answered, and moved to dissolve the injunction at the May Term ensuing of said court. The allegations relied on for the injunction will appear from the discussion of…
1Opinion of the Court
Moore, Associate Justice.
It is now well settled by the Supreme Court of the United States, by whose construction *21of an act of Congress this court is unquestionably bound, that the shares of banking associations authorized by the act of June 8, 1864, “To provide a national currency,’ &c., in the hands of the shareholders are hable to taxation by the States with the limitations and on the conditions set forth in the forty-first section of said act, although the entire capital of such bank is invested in national securities, which are declared by the statute authorizing them to be ‘exempt from…
2Cases cited3 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- People v. CommissionersSupreme Court of the United States · 1867
3Cited by15 opinions
- Red v. JohnsonTexas Supreme Court · 1880
- George v. DeanTexas Supreme Court · 1877
- Houston Lighting & Power Co. v. Dickinson Independent School DistrictCourt of Appeals of Texas · 1982
- H. Rosenberg v. WeekesTexas Supreme Court · 1887
- Bourland v. StateCourt of Criminal Appeals of Texas · 1937
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