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COMMERCIAL BANK v. CHAMBERS

No. 270.

182 U.S. 556 (1901)

COMMERCIAL BANK v. CHAMBERS.

Supreme Court of United States.

Decided May 27, 1901.

Attorney(s) appearing for the Case

Mr. Abbot R. Heywood for plaintiff in error submitted on his brief.

Mr. James N. Kimball for defendant in error. Mr. George Halverson was on his brief.

MR. JUSTICE WHITE, after making the foregoing statement, delivered the opinion of the court.

It is urged that "by the action of the taxing officer and the Supreme Court of Utah the shareholders of the Commercial National Bank of Ogden were treated contrary to the provisions of section 5219 of the Revised Statutes of the United States; and, further, that they were denied the equal protection of the laws." Subsidiarily, it is contended first, that the assessor erroneously...

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