THIRD NATIONAL BANK OF LOUISVILLE V. STONE, 174 U. S. 432 (1899)
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U.S. Supreme Court
Third National Bank of Louisville v. Stone, 174 U.S. 432 (1899)
Third National Bank of Louisville v. Stone
No. 404
Argued February 28, March 2, 1899
Decided May 18, 1699
174 U.S. 432
Syllabus
The assertion in this case of an irrevocable contract with the state touching the taxation of the plaintiff, arising from the Hewitt Act, is disposed of by the opinion of this Court in Citizens' Savings Bank of Owensboro v. Owensboro, 173 U. S. 636.
The taxes which it was sought to enjoin in this suit were imposed upon the franchises and property of the bank, and not upon the shares of stock in the names of the shareholders, and were therefore illegal because in violation of the act of Congress.
The statement of the case will be found in the opinion of the Court.