HOME INS. CO. v. NEW YORK

No. 1.

134 U.S. 594 (1890)

HOME INSURANCE COMPANY v. NEW YORK STATE.

Supreme Court of United States.

Decided April 7, 1890.


Attorney(s) appearing for the Case

Mr. Benjamin H. Bristow, for plaintiff in error.

Mr. Charles F. Tabor, Attorney General of the State of New York, for defendant in error.


MR. JUSTICE FIELD, after stating the case, delivered the opinion of the court.

The contention of the plaintiff in error is that the tax in question was levied upon its capital stock, and therefore invalid so far as the bonds of the United States constitute a part of that stock. If that contention were well founded there would be no question as to the invalidity of the tax. That the...

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