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THIRD NATIONAL BANK OF LOUISVILLE V. STONE, 174 U. S. 432 (1899)

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U.S. Supreme Court

Third National Bank of Louisville v. Stone, 174 U.S. 432 (1899)

Third National Bank of Louisville v. Stone

No. 404

Argued February 28, March 2, 1899

Decided May 18, 1699

174 U.S. 432

Syllabus

The assertion in this case of an irrevocable contract with the state touching the taxation of the plaintiff, arising from the Hewitt Act, is disposed of by the opinion of this Court in Citizens' Savings Bank of Owensboro v. Owensboro, 173 U. S. 636.

The taxes which it was sought to enjoin in this suit were imposed upon the franchises and property of the bank, and not upon the shares of stock in the names of the shareholders, and were therefore illegal because in violation of the act of Congress.

The statement of the case will be found in the opinion of the Court.





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