No. 78.

273 U.S. 568 (1927)


Supreme Court of United States.

Decided March 21, 1927.

Attorney(s) appearing for the Case

Mr. T. Kennedy Helm, with whom Messrs. J. Craig Bradley, Edmund F. Trabue, Victor A. Bradley, James Bradley, and James W. Stites were on the brief, for plaintiff in error.

Mr. H. Church Ford, with whom Messrs. James B. Finnell and W.S. Kelly were on the brief, for defendants in error.

MR. JUSTICE STONE delivered the opinion of the Court.

The plaintiff in error, a national banking association located in Scott County, Kentucky, brought suit in the circuit court of that county to enjoin defendants in error, tax officials of the county, from assessing or collecting taxes on the shares of stock of plaintiff in error on the ground that the assessment and tax were at a higher rate than that assessed on moneyed capital employed in competition with the...

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