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HOME SAVINGS BANK v. DES MOINES

Nos. 82, 83, 92.

205 U.S. 503 (1907)

HOME SAVINGS BANK v. CITY OF DES MOINES. PEOPLE'S SAVINGS BANK v. SAME. DES MOINES SAVINGS BANK v. SAME.

Supreme Court of United States.

Restored for reargument December 3, 1906.

Reargued March 5, 1907.

Decided April 22, 1907.

Attorney(s) appearing for the Case

Mr. N.T. Guernsey, Mr. William J. Harvison and Mr. George F. Henry, with whom Mr. Horatio F. Dale was on the brief, for plaintiffs in error.

Mr. William H. Bremner, with whom Mr. M.H. Cohen was on the brief, for defendants in error.

Restored to the docket for reargument December 3, 1906.

MR. JUSTICE MOODY delivered the opinion of the court.

These cases raise the same Federal question. The plaintiffs in error were banking institutions incorporated under the laws of the State of Iowa. Upon each of them a tax was levied under a law of that State, which provided that "Shares of stock of state and savings banks and loan and trust companies...

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