GORDON v. APPEAL TAX COURT


44 U.S. 133 (1845)

3 How. 133

SAMUEL GORDON, PLAINTIFF IN ERROR, v. THE APPEAL TAX COURT. JAMES CHESTON, PLAINTIFF IN ERROR, v. THE APPEAL TAX COURT.

Supreme Court of United States.


Attorney(s) appearing for the Case

Meredith and Dulany, for the plaintiffs in error.

Nelson, attorney-general, and Steele, for the defendants.


Mr. Justice WAYNE delivered the opinion of the court.

The question raised in this case by the agreed statement of facts upon the record, is, Does the act of Maryland of 1841, chap. 23, so far as it imposes a tax upon the shares of stock held by stockholders in the Union Bank of Maryland and the other banks mentioned in the statement, impair the obligation of a contract?

The banks are classified in that statement as...

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