ABERDEEN BANK v. CHEHALIS COUNTY

No. 38.

166 U.S. 440 (1897)

ABERDEEN BANK v. CHEHALIS COUNTY.

Supreme Court of United States.

Decided April 12, 1897.


Attorney(s) appearing for the Case

Mr. James B. Howe for plaintiff in error. Mr. Eugene M. Carr, Mr. Harold Preston and Mr. M.T. Cochran were on his brief.

Mr. James A. Haight for defendants in error. Mr. W.C. Jones was on his brief.


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

It is contended on behalf of the plaintiff in error that an assessment and taxation of all the shares of the stock of a national bank in solido to the bank direct, as owner thereof, constitutes a tax upon the bank forbidden by section 5219 of the Revised Statutes of the United States.

The tax in question was assessed under section...

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