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DAVENPORT BANK v. DAVENPORT BOARD OF EQUALIZATION

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123 U.S. 83 (1887)

8 S.Ct. 73

31 L.Ed. 94

DAVENPORT BANK, v. DAVENPORT BOARD OF EQUALIZATION.

Supreme Court of United States.

Decided October 31, 1887.

Attorney(s) appearing for the Case

Mr. A.J. Hirschl and Mr. W.T. Dittoe for plaintiff in error.

Mr. L.M. Fisher, Mr. C.A. Ficke, and Mr. E.E. Cook for defendants in error.

MR. JUSTICE MILLER delivered the opinion of the court.

This is a writ of error to the Supreme Court of the State of Iowa.

The question presented grows out of the allegation on the part of the bank, which is a national bank located in Iowa, that the shares of its stock are taxed at a rate which is in excess of the taxes levied upon other moneyed capital of the State. The foundation of this allegation is, that the statute of the State on this subject taxes savings...

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