Supreme Court of United States.
MR. JUSTICE WHITE delivered the opinion of the court.
Under the taxing laws of the State of Louisiana, real estate held or owned by banking corporations is assessed like the same class of property owned by other citizens, but special provision is made for the assessment in other respects of the capital of the banks as follows:
"That no assessment shall hereafter be made under that name, on the capital stock of any national bank, state bank, banking company...
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