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Covington Vs. First National Bank
Cites for this judgment
- US Supreme Court
- Apr 17, 1905
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Covington v. FirstSearch
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National Bank - 198 U.S. 100 (1905) U.S. Supreme Court Covington v. FirstSearch
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National Bank, 198 U.S. 100 (1905) Covington v. FirstSearch
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This case was here upon a former appeal, which was dismissed for want of final decree in the court below. Covington v. CovingtonSearch
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p. 65). The act under which the taxes were assessed is given in the margin of the opinion in the case of Covington v. FirstSearch
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Citizens' Savings Bank v. OwensboroSearch
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U. S. 636 . Reference is made to the various cases leading up to this result in Deposit Bank v. FrankfortSearch
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which the court based its decision with reference to the effect of such adjudication is stated in the case of Newport v. CommonwealthSearch
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reasons therefor were stated in an opinion by MR. JUSTICE WHITE, speaking for the Court, in the case of New Orleans v. Citizens'Search
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be adhered to. The learned counsel for the plaintiff in error refer to the decision of this Court in Deposit Bank v. FrankfortSearch
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involving taxes for other years. 191 U. S. 191 U.S. 514, 191 U. S. 524 . The case of Deposit Bank v. FrankfortSearch
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judicata in a federal court. That was the very question decided by this Court in the case of Union & Planters' Bank v. MemphisSearch
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legislation of the state undertaking to tax the property of national banks unconstitutional. Owensboro National Bank v. PageSearch
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passage of the Act of March 21, 1900, the Supreme Court of Kentucky, in the case of Page 198 U. S. 111 Scobee v. BeanSearch
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These views were further enforced in Commonwealth v. Citizens'Search
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London v. HopeSearch
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Citizens' National Bank v. CommonwealthSearch
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permits the state to require the bank to pay the tax for the shareholders. First National Bank v. KentuckySearch
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First National Bank v. ChehalisSearch
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may require its own corporations to return the foreign-held shares for the owner for the purposes of taxation. Corry v. BaltimoreSearch
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agent of the shareholders for the purpose of returning the shares and paying the taxes thereon. In Commonwealth v. Citizens'Search
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shareholder by the assessor, and should be given in by the shareholder in the list of his personal property. Scobee v. BeanSearch
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whether within or without the state. This liability did not exist before the passage of the act, and in Commonwealth v. Citizens'Search
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to require, this Court said, in Owensboro National Bank v. OwensboroSearch
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state banks must be allowed in like manner in assessing the property of shareholders in national banks. Commonwealth v. Citizens'Search
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cities, warrant judicial interference for the protection of shareholders in national banks. Davenport National Bank v. DavenportSearch
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U.S. Supreme Court Covington v. FirstSearch
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Covington v. CovingtonSearch
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of Covington v. FirstSearch
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of Newport v. CommonwealthSearch
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of New Orleans v. Citizens'Search
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of Deposit Bank v. FrankfortSearch
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of Union & Planters' Bank v. MemphisSearch
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Owensboro National Bank v. PageSearch
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Scobee v. BeanSearch
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Commonwealth v. Citizens'Search
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First National Bank v. KentuckySearch
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In Commonwealth v. Citizens'Search
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Davenport National Bank v. DavenportSearch
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