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LOUISVILLE v. CITIZENS' NATIONAL BANK

Nos. 365, 405.

174 U.S. 436 (1899)

LOUISVILLE v. CITIZENS' NATIONAL BANK. CITIZENS' NATIONAL BANK v. STONE, Auditor.

Supreme Court of United States.

Decided May 15, 1899.

Attorney(s) appearing for the Case

Mr. Henry L. Stone for Louisville.

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

MR. JUSTICE WHITE delivered the opinion of the court.

The Citizens' National Bank was organized on the 8th day of August, 1874, its charter being stipulated to endure for a period of twenty years. On April 1, 1894, the charter was renewed and extended for twenty years. The bank in these two cases filed its bills to enjoin the collection of certain taxes on the ground that by the effect of a statute of the State of Kentucky, usually referred to as the Hewitt Act, an...

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