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FIRT NAT. BANK OF GREENVILLE, MISS. v. GILDART

No. 6889.

64 F.2d 873 (1933)

FIRST NAT. BANK OF GREENVILLE, MISS., v. GILDART, Tax Collector, et al.

Circuit Court of Appeals, Fifth Circuit.

April 22, 1933.

Attorney(s) appearing for the Case

D. S. Strauss and Ernest Kellner, Jr., both of Greenville, Miss., for appellant and cross-appellee.

Sam B. Thomas, of Greenville, Miss., Dewey H. Waits, of Leland, Miss., and James A. Lauderdale, of Jackson, Miss., for appellees and cross-appellants.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

Appellant, a national bank, claiming that chapter 22, Laws of 1930 of the State of Mississippi, exempting the surplus of state banks from taxation, operated in connection with the general taxing acts to impose taxes on its shares at a greater rate than was imposed on other moneyed capital in competition with it, section 5219, R. S. U. S. (12 USCA § 548), brought these suits to enjoin the collection of taxes assessed against it. Until...

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