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MERCANTILE BANK v. NEW YORK

121 U.S. 138 (1887)

MERCANTILE BANK v. NEW YORK.

Supreme Court of United States.

Decided April 4, 1887.

Attorney(s) appearing for the Case

Mr. Charles W. Wells (with whom was Mr. Frederick W. Whitridge and Mr. Willard Brown), for appellant.

Mr. James C. Carter, for appellee.

MR. JUSTICE MATTHEWS, after stating the case as above reported, delivered the opinion of the court.

Section 5219 of the Revised Statutes of the United States is as follows:

"Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares in assessing taxes imposed by authority of the State within which the association...

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