Evansville Bank v. Britton
105 U.S. 322 (1881)

Annotate this Case

U.S. Supreme Court

Evansville Bank v. Britton, 105 U.S. 322 (1881)

Evansville Bank v. Britton

105 U.S. 322

Syllabus

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.

2. Supervisors v. Stanley, supra, p. 105 U. S. 306, and Hills v. Exchange Bank, supra, p. 105 U. S. 319, cited and the rulings there made approved.

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.

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