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NATIONAL BANK v. COMMONWEALTH

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76 U.S. 353 (1870)

9 Wall. 353

19 L.Ed. 701

NATIONAL BANK, v. COMMONWEALTH.

Supreme Court of United States.

March 28, 1870.

Attorney(s) appearing for the Case

Mr. Wills, with a brief of Messrs. Pirtle and Caruth, for the plaintiff in error:

Mr. Albert Pike, contra.

Mr. Justice MILLER delivered the opinion of the court.

In the several recent decisions concerning the taxation of the shares of the National banks, as regulated by sections forty and forty-one of the act of Congress of June 3d, 1864, it has been established as the law governing this court that the property or interest of a stockholder in an incorporated bank, commonly called a share, the shares in their aggregate totality...

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