HILLS v. EXCHANGE BANK


105 U.S. 319 (____)

HILLS v. EXCHANGE BANK.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. Rufus W. Peckham and Mr. Wheeler H. Peckham for the appellants.

Mr. Wager Swayne and Mr. Julien T. Davies for the appellee.


MR. JUSTICE MILLER delivered the opinion of the court.

This appeal presents very much the same questions that were decided in Supervisors v. Stanley, supra, p. 305. That was a common-law action to recover for taxes unlawfully exacted for years prior to 1879 on shares of the National Albany Exchange Bank. The present suit to enjoin the appellants from collecting a similar tax assessed and yet unpaid for that year, was brought by that bank, suing in right of and as...

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