Rosenblatt v. Johnston
104 U.S. 462 (1881)

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U.S. Supreme Court

Rosenblatt v. Johnston, 104 U.S. 462 (1881)

Rosenblatt v. Johnston

104 U.S. 462


The personal property of an insolvent national bank in the hands of a receiver appointed pursuant to sec. 5234 of the Revised Statutes is exempt from taxation under state laws.

This is a bill in equity, filed Sept. 30, 1880, by Rosenblatt, collector of the City of St. Louis, against Johnston, receiver of the National Bank of the state of Missouri.

The bank was duly incorporated pursuant to the act of Congress of June 3, 1864, c. 106, 13 Stat. p. 99, and the acts amendatory thereof, and had its situs in that city. It suspended payment June 9, 1877. Shortly thereafter Johnston was, by the Comptroller of the Currency, appointed such receiver. H

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