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OHIO LIFE INSURANCE AND TRUST COMPANY v. DEBOLT

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57 U.S. 416 (1854)

16 How. 416

14 L.Ed. 997

THE OHIO LIFE INSURANCE AND TRUST COMPANY, PLAINTIFF IN ERROR, v. HENRY DEBOLT, TREASURER OF HAMILTON COUNTY, DEFENDANT IN ERROR.

Supreme Court of United States.

May 24, 1854.

Attorney(s) appearing for the Case

The case was argued by Mr. Worthington and Mr. Stanberry, for the plaintiff in error, and by Mr. Spalding and Mr. Pugh, for the defendant in error.

Mr. Spalding's points for defendant in error.

Mr. Chief Justice TANEY.

In this case the judgment of the Supreme Court of the State of Ohio is affirmed. But the majority of the court who give this judgment, do not altogether agree in the principles upon which it ought to be maintained. I proceed, therefore, to state my own opinion, in which I am authorized to say my brother Grier entirely concurs.

In 1851, the Legislature of Ohio passed an act "to tax banks and...

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