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BANK v. SUPERVISORS

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74 U.S. 26 (1869)

7 Wall. 26

19 L.Ed. 60

BANK, v. SUPERVISORS.

Supreme Court of United States.

January 18, 1869.

Attorney(s) appearing for the Case

Messrs. O'Connor and O'Gorman, in support of the judgment below:

Messrs. Peckham and Burrill, contra.

The CHIEF JUSTICE delivered the opinion of the court.

The general question requiring consideration is whether United States notes come under another rule in respect of taxation than that which applies to certificates of indebtedness.

The issues of United States notes were authorized by three successive acts. The first was the act of February 25, 1862;† the second, the act of July 11, 1862;‡

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