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Citizens' Bank Vs. Parker

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  • US Supreme Court
  • Jan 04, 1904

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71 entries 3 linked 68 unlinked
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  1. Railroad Company Vs. Peniston US Supreme Court · Jan 01, 1873
    Distinguished
  2. Deposit Bank Vs. Frankfort US Supreme Court · Dec 14, 1903
  3. Chicago theological Seminary Vs. Illinois US Supreme Court · Feb 23, 1903
  4. U.S. 73 (1904) U.S. Supreme Court Citizens' Bank v. Parker
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  5. U.S. 73 (1904) Citizens' Bank v. Parker
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  6. pleaded as res judicata and introduced in evidence, one of which was the decree of this Court in New Orleans v. Citizens'
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  7. is therefore denied. 2. The question presented on the merits has been simplified by the case of New Orleans v. Citizens'
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  8. therefore, of the right of exemption of the bank from a tax on its capital. The ruling in New Orleans v. Citizens'
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  9. Bank has been followed by the Supreme Court of Louisiana. In Penrose v. Chaffraix
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  10. Both these contentions were passed upon and negatived in New Orleans v. Citizens'
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  11. It is true that, in a subsequent case, State v. American
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  12. Sugar Refining Co., 108 La. 603, New Orleans v. Citizens'
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  13. not a right claimed under the Constitution of the United States, and there was no intimation of disapproval of Penrose v. Chaffraix
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  14. But if it can be contended that there is conflict between the state cases, New Orleans v. Citizens'
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  15. Bank is nevertheless decisive of the questions adjudged by it. Deposit Bank v. Frankfort
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  16. the distinction was certainly not always considered as justifying a power to impose license taxes. In New Orleans v. Southern
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  17. was illegal. The same question was presented again in State v. Southern
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  18. La.Ann. 271, upon a license tax imposed by the revenue laws of 1889. The court was urged to overrule New Orleans v. Southern
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  19. charter. As we have already pointed out, the language of the charter is universal, and it was said in Citizens' Bank v. Bouny
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  20. of tax could not be put upon the bank, however it could be imposed upon the stockholders. We may recur to Penrose v. Chaffraix
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  21. of the bank's charter which we have quoted. This was one of the questions left open by this Court in New Orleans v. Citizens
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  22. charter, and the application thereto of the constitutions of 1868 and 1879. This was the thing adjudged in New Orleans v. Citizens'
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  23. of the contract and the fact of impairment, will lean to the views announced by the courts of that state. In Wilson v. Standefer
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  24. by construction, but will be confined to that which is clearly within the terms of the contract. Charles River Bridge v. Warren
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  25. Ohio Insurance Co. v. Debolt
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  26. Railroad Co. v. Litchfield
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  27. Railway Co. v. Loftin
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  28. Railroad Co. v. Thomas
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  29. Railroad Co. v. Alsbrook
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  30. Railroad Co. v. Decatur
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  31. Schurz v. Cook
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  32. Insurance Co. v. Tennessee
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  33. be made out wholly beyond doubt, for, as stated by MR. JUSTICE HARLAN in Chicago, Burlington & Kansas City Railroad v. Guffey
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  34. Only last term, the same doctrine was reaffirmed in Chicago Theological Seminary v. Illinois
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  35. and governed by rules and principles entirely different from those which bear upon property taxation. New Orleans v. Louisiana
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  36. Walters v. Duke
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  37. Morehouse v. Brigham
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  38. Articles 203, 206, 207, and 209 of the constitution of 1879 also disclose this very fully and clearly. See New Orleans v. Ernst
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  39. La.Ann. 746, and State ex Rel. Ernst v. Assessors
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  40. classifying the banks and establishing a graduation of licenses, as required by article 206 of the constitution. State v. Liverpool
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  41. This court, in New Orleans v. State
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  42. in its charter, and a license tax for the privilege of doing business is simply a tax upon the franchise. In Gordon v. Appeal
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  43. In Hamilton Co. v. Massachusetts
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  44. In Farrington v. Tennessee
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  45. In Tennessee v. Whitworth
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  46. Both of these last cases were cited with approval in Bank of Commerce v. Tennessee
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  47. railroads was exempt from state taxation, yet the property belonging to those corporations was not. California v. Pacific
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  48. Thomson v. Pacific
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  49. capital stock of a bank from taxation, except at a particular rate, exempted the bank from a license tax. New Orleans v. Southern
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  50. U.S. Supreme Court Citizens' Bank v. Parker
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