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TAPPAN v. MERCHANTS' NATIONAL BANK

86 U.S. 490 (____)

19 Wall. 490

TAPPAN, COLLECTOR, v. MERCHANTS' NATIONAL BANK.

Supreme Court of United States.

Attorney(s) appearing for the Case

Mr. M.W. Fuller, in support of the decree:

Mr. J.K. Edsall, Attorney-General of Illinois, contra.

The CHIEF JUSTICE delivered the opinion of the court.

We are called upon in this case to determine whether the General Assembly of the State of Illinois could, in 1867, provide for the taxation of the owners of shares of the capital stock of a National bank in that State, at the place, within the State, where the bank was located, without regard to their places of residence. The statute...

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