FIDELITY TRUST COMPANY v. LOUISVILLE

Nos. 406, 407, 408, 409.

174 U.S. 429 (1899)

19 S.Ct. 875

43 L.Ed. 1034

FIDELITY TRUST AND SAFETY VAULT COMPANY, v. LOUISVILLE. FIDELITY TRUST AND SAFETY VAULT COMPANY, v. STONE, Auditor. LOUISVILLE TRUST COMPANY, v. LOUISVILLE. LOUISVILLE TRUST COMPANY, v. STONE, Auditor.

Supreme Court of United States.

Argued March 2, 1899.

Decided May 15, 1899.


Attorney(s) appearing for the Case

Mr. Henry L. Stone for Louisville.

Mr. Alexander Pope Humphrey, Mr. Frank Chinn, Mr. James P. Helm and Mr. John W. Rodman for the banks.


MR. JUSTICE PECKHAM, after making the above statement, delivered the opinion of the court.

It is unnecessary to determine whether the distinction between the business of a bank and that of a trust company was such as to cause it to be illegal to have agreed that the liability of the trust companies to taxation contrary to the Hewitt Act should abide the result of the controversy as to the Louisville Banking Company, since we have just decided in Samuel H. Stone...

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