No. 6.

231 U.S. 373 (1913)


Supreme Court of United States.

Decided December 1, 1913.

Attorney(s) appearing for the Case

Mr. Maxwell Evarts, with whom Mr. George Richards was on the brief, for plaintiff in error.

Mr. William Herbert King and Mr. Lawson Purdy, with whom Mr. Archibald R. Watson was on the brief, for defendants in error.

MR. JUSTICE PITNEY delivered the opinion of the court.

The question presented is the validity of certain taxes imposed in the year 1908 by the taxing officers of New York City upon some shares of stock in certain national banking associations located in that city, which shares were owned by the relator, a New Hampshire corporation doing business in its home State. The taxable value of the shares was ascertained by the Commissioners...

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