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ROSENBLATT v. JOHNSTON

Not in source.

104 U.S. 462 (1882)

26 L.Ed. 832

ROSENBLATT, v. JOHNSTON.

Supreme Court of United States.

January 16, 1882.

Attorney(s) appearing for the Case

Mr. Leverett Bell for the appellant.

Mr. J.M. Krum and Mr. C.H. Krum for the appellee.

MR. CHIEF JUSTICE WAITE delivered the opinion of the court.

The single question in this case is, whether the personal assets and personal property of an insolvent national bank in the hands of a receiver appointed by the Comptroller of the Currency, in accordance with the provision of sect. 5234 of the Revised Statutes, are exempt from taxation under State laws, and we have no hesitation in saying that in our opinion they are. Such property and assets, in legal contemplation...

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