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STONE v. BANK OF COMMERCE

No. 362.

174 U.S. 412 (1899)

STONE v. BANK OF COMMERCE.

Supreme Court of United States.

Decided May 15, 1899.

Attorney(s) appearing for the Case

Mr. Henry L. Stone for Louisville. The Attorney General of Kentucky filed a brief for Stone.

Mr. Alexander Pope Humphrey, Mr. Frank Chinn, Mr. James P. Helm and Mr. John W. Rodman for the banks.

MR. JUSTICE PECKHAM, after stating the facts, delivered the opinion of the court.

We have already decided, in Citizens' Savings Bank of Owensboro v. Owensboro, 173 U.S. 636, that in the case of a bank whose charter was granted subsequently to the year 1856, and which had accepted the provisions of the Hewitt Act, and had thereafter paid the tax specified therein, there was nevertheless...

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