VAN ALLEN v. THE ASSESSORS

Not in source.

70 U.S. 573 (1866)

3 Wall. 573

18 L.Ed. 229

VAN ALLEN, v. THE ASSESSORS.

Supreme Court of United States.

February 1-2, 5, 1866.

March 26, 1866.


Attorney(s) appearing for the Case

Numerous counsel appeared in the matter; some in this immediate case, others in other cases just like it from the other places. Among them Mr. Evarts, Mr. Sedgwick, Mr. Tremaine, Messrs. Edmonds and Miller, argued against the right of the States to tax, and Mr. Kernan, Mr. A.J. Parker, and Mr. Reynolds in favor of it.


Mr. Justice NELSON delivered the opinion of the court.

The decree of the Court of Appeals, from which this case comes to us, must be reversed, on the ground that the enabling act of the State of New York, passed March 9, 1865, does not conform to the limitations prescribed by the forty-first section of the act of Congress, passed June 3, 1864, organizing the national banks, and providing for their taxation. The defect is this: one of the limitations in the act of...

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