Rosenblatt v. JohnstonAnnotate this Case
104 U.S. 462
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
Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.