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MEMPHIS CITY BANK v. TENNESSEE

No. 674.

161 U.S. 186 (1896)

16 S.Ct. 468

40 L.Ed. 664

MEMPHIS CITY BANK, v. TENNESSEE FOR THE USE OF MEMPHIS.

Supreme Court of United States.

Decided March 2, 1896.

Attorney(s) appearing for the Case

Mr. T.B. Turley, (with whom were Mr. T.M. Scruggs and Mr. L.E. Wright on the brief,) for plaintiffs in error.

Mr. S.P. Walker, (with whom were Mr. C.W. Metcalf and Mr. F.T. Edmondson on the brief,) for defendants in error.

Mr. JUSTICE PECKHAM, after stating the case, delivered the opinion of the Court.

The question in this case is whether the corporation plaintiff in error, could, while availing itself of the general act, (chapter 190, Acts of 1887, above referred to,) change its business from that of insurance, as provided in its charter granted in January, 1870, to that of banking, and still retain the exemption from the payment of any taxes...

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