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SHELBY COUNTY v. UNION &C. BANK

No. 766.

161 U.S. 149 (1896)

16 S.Ct. 558

40 L.Ed. 650

SHELBY COUNTY, v. UNION AND PLANTERS' BANK.

Supreme Court of United States.

Decided March 2, 1896.

Attorney(s) appearing for the Case

Mr. S.P. Walker, (with whom were Mr. C.W. Metcalf and Mr. F.T. Edmondson on his brief,) for the State of Tennessee and the County of Shelby.

Mr. William H. Carroll, (with whom was Mr. Isham G. Harris on the brief,) for Union & Planters' Bank.

MR. JUSTICE PECKHAM delivered the opinion of the court.

This is an appeal from the decree of the Circuit Court of the United States for the Western District of Tennessee, granting an injunction at the suit of the Union & Planters' Bank to restrain the municipal authorities from collecting any tax laid upon the surplus of the bank, on the ground that such surplus is exempt under a clause in the charter of the bank similar to the one discussed in the above cases...

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