HAMILTON NAT. BANK OF WASHINGTON
v.
DISTRICT OF COLUMBIA and seven other cases.
United States Court of Appeals District of Columbia Circuit.https://leagle.com/images/logo.png
Argued March 23, 1949.
Decided May 31, 1949.
Attorney(s) appearing for the Case
Mr. Roger J. Whiteford, Washington, D.C., with whom Mr. Philip S. Peyser, Washington, D.C., was on the brief, for petitioner in No. 9833.
Messrs. Harry L. Walker, Assistant Corporation Counsel, District of Columbia, and George C. Updegraff, Assistant Corporation Counsel, Washington, D.C., with whom Messrs. Vernon E. West, Corporation Counsel, and Chester H. Gray, Principal Assistant Corporation Counsel, Washington, D.C., were on the brief, for respondent in No. 9833 and for petitioner in Nos. 9834-9840, inclusive.
Mr. William F. Kelly, Washington, D.C., with whom Mr. P. J. J. Nicolaides, Washington, D.C., was on the brief for respondent in Nos. 9835 and 9836.
Mr. Samuel O. Clark, Jr., Washington, D.C., with whom Mr. W. V. T. Justis, Washington, D.C., was on the brief, for respondents in Nos. 9837 and 9838.
Mr. George E. C. Hayes, Washington, D.C., for respondent in No. 9839.
Mr. Jo. V. Morgan, Washington, D.C., for respondent in No. 9834.
Mr. O. R. McGuire, Jr., Washington, D. C., with whom Messrs. Nelson T. Hartson and James C. Rogers, Washington, D. C., were on the brief, for respondent in No. 9840.
Before EDGERTON and WILBUR K. MILLER, Circuit Judges, and HARRY E. WATKINS, District Judge, sitting by designation.
United States Court of Appeals District of Columbia Circuit.
WILBUR K. MILLER, Circuit Judge.
These eight cases differ slightly as to facts, but all involve the construction of Title 47, §§ 1701 and 1703, of the District of Columbia Code,1 which have to do with the taxation of banks and trust companies. The cases were argued together and will be disposed of in a single opinion.
Section 1701, which was enacted by Congress in 1902, imposed...
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