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FIRST NATIONAL BANK OF LOUISVILLE v. LOUISVILLE

Nos. 685, 634.

174 U.S. 438 (1899)

19 S.Ct. 876

43 L.Ed. 1038

FIRST NATIONAL BANK OF LOUISVILLE, v. LOUISVILLE. FIRST NATIONAL BANK OF LOUISVILLE, v. STONE.

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 WHITE delivered the opinion of the court.

In these two cases the appellant filed its bills to enjoin the assessment and collection of certain taxes. The grounds upon which the prayer for relief in each case was rested were substantially as follows:

First. That the taxes in question were levied upon the franchise and property of the bank, and not upon the shares of stock in the names of the shareholders, and were therefore illegal; second, that...

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