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FIRST NATIONAL BANK v. HARTFORD

No. 186.

273 U.S. 548 (1927)

47 S.Ct. 462

71 L.Ed. 767

FIRST NATIONAL BANK OF HARTFORD, WISCONSIN, v. CITY OF HARTFORD ET AL.

Supreme Court of United States.

Decided March 21, 1927.

Attorney(s) appearing for the Case

Mr. Arthur W. Fairchild, with whom Messrs. George P. Miller, Edwin S. Mack, J. Gilbert Hardgrove, and E.W. Sawyer were on the brief, for plaintiff in error.

Mr. Edward J. Dempsey, with whom Messrs. Herman L. Ekern, Attorney General of Wisconsin, Franklin E. Bump, Assistant Attorney General, Edward M. Smart, J.C. Russell, and Lloyd Mitchell were on the brief, for defendants in error.

MR. JUSTICE STONE delivered the opinion of the Court.

Plaintiff in error, a national banking association doing business in Wisconsin, brought suit in the circuit court of Washington County, Wisconsin, to recover from the defendant in error, the City of Hartford, a tax assessed and paid for the year 1921 upon shares of stock in plaintiff bank, on the ground that the assessment and tax were prohibited by § 5219 of the Revised Statutes of the United States (Act...

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