MR. JUSTICE SHIRAS, after stating the case, delivered the opinion of the court.
This was a proceeding instituted in the Circuit Court of the United States for the Western District of Louisiana by the First National Bank of Shreveport, to have declared invalid an assessment of the shares of its capital stock, made by the assessing officers of the State of Louisiana for the parish of Caddo, in the year 1889.
It is provided by the twenty-seventh section of the...
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