RANKIN V. BARTON, 199 U. S. 228 (1905)
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U.S. Supreme Court
Rankin v. Barton, 199 U.S. 228 (1905)
Rankin v. Barton
No. 125
Submitted October 17, 1905
Decided November 13, 1905
199 U.S. 228
Syllabus
A national bank is an instrumentality of the United States, the administration whereof is vested in the Comptroller of the Currency, who, in case of insolvency, appoints the receiver and directs his acts. The liability for assessment on the stock dates from the order of the, Comptroller who decides when it is necessary to institute proceedings therefor, and his determination is conclusive. This power is derived from a statute of the United States, and cannot be controlled or limited by state statutes.
Where the state court has held that a suit to collect assessment by the receiver of a national bank under directions of the Comptroller of the Currency is barred by a state statute of limitations, a federal question is involved, and the writ of error will not be dismissed.
The facts are stated in the opinion.