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FIRST NAT. BANK v. TAX COMM'N.

No. 293.

289 U.S. 60 (1933)

53 S.Ct. 511

77 L.Ed. 1030

FIRST NATIONAL BANK OF SHREVEPORT ET AL. v. LOUISIANA TAX COMMISSION ET AL.

Supreme Court of United States.

Decided March 20, 1933.

Attorney(s) appearing for the Case

Messrs. Howard B. Warren and Lewell C. Butler for appellants.

Mr. Elias Goldstein, with whom Messrs. G.L. Porterie, Aubrey M. Pyburn, H.C. Walker, Jr., and Leon O'Quin were on the brief, for appellees.

MR. JUSTICE BRANDIES delivered the opinion of the Court.

Three national banks, located at Shreveport, Louisiana, — the Commercial National, the First National and the American National — brought, in a district court of that State, separate suits against the Tax Commission and officials of Caddo parish, to annul the assessment of all taxes, other than upon real estate, which had been imposed upon their corporate property for the year 1930, under Louisiana...

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