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JEROME v. COGSWELL

No. 80.

204 U.S. 1 (1907)

JEROME v. COGSWELL.

Supreme Court of United States.

Decided January 7, 1907.

Attorney(s) appearing for the Case

Mr. Donald G. Perkins, with whom Mr. William H. Shields was on the brief, for plaintiff in error.

Mr. Frank T. Brown, with whom Mr. Hadlai A. Hull was on the brief, for defendants in error.

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

This is not a case involving the rights of creditors or of minority stockholders as such, but a case raising the bare question to whom assets remaining on a valid reduction of the capital stock of a national bank belong.

The National Banking Act (Title LXII, Rev. Stat.) provides:

"SEC. 5143. Any association formed...

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