Evansville Bank v. Britton - 105 U.S. 322 (1881)
U.S. Supreme Court
Evansville Bank v. Britton, 105 U.S. 322 (1881)
Evansville Bank v. Britton
105 U.S. 322
1. The taxation of national bank shares by the statute of Indiana, without permitting the owner of them to deduct from their assessed value the amount of his bona fide indebtedness, as he may in the case of other investments of moneyed capital, is a discrimination forbidden by the act of Congress.
3. The points of difference between the New York statute there considered and the Indiana statute applicable to this case pointed out.
The facts are stated in the opinion of the Court.