MERCHANTS' BANK v. PENNSYLVANIA

No. 801.

167 U.S. 461 (1897)

MERCHANTS' AND MANUFACTURERS' BANK v. PENNSYLVANIA.

Supreme Court of United States.

Decided May 24, 1897.


Attorney(s) appearing for the Case

Mr. Jeremiah M. Wilson for plaintiff in error. Mr. William A. Hale, Jr., and Mr. John Wilson were on his brief.

Mr. John P. Elkin for defendant in error.


MR. JUSTICE BREWER delivered the opinion of the court.

The validity of this statute is challenged by plaintiff in error on three grounds: The first is, that its operation results in a lack of uniformity of taxation upon the same class of subjects, to wit, shares of national banks within the State; and the argument of counsel is that it conflicts with article 9, section 1 of the constitution of the State of Pennsylvania, which requires that "all taxes shall be uniform...

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