First National Bank of Louisville v. Louisville, 174 U.S. 438 (1899)

Name: First National Bank of Louisville v. Louisville, 174 U.S. 438 (1899) - Syllabus
Author: U.S. Supreme Court

First National Bank of Louisville v. Louisville

Nos. 634-635

Argued February 28, March 2, 1899
Decided May 15, 1899
174 U.S. 438

APPEALS FROM THE CIRCUIT COURT OF THE

UNITED STATES FOR THE DISTRICT OF KENTUCKY

Syllabus

The decision of the court below that taxes imposed upon the franchise or intangible property of a national bank may be regarded as the equivalent of a tax on the shares of stock in the names of the shareholders, and hence did not violate the act of Congress in that respect, was erroneous and is reversed.

The case is stated in the opinion.

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Chicago: U.S. Supreme Court, "Syllabus," First National Bank of Louisville v. Louisville, 174 U.S. 438 (1899) in 174 U.S. 438 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=NZUF9Z6NQLSCUFT.

MLA: U.S. Supreme Court. "Syllabus." First National Bank of Louisville v. Louisville, 174 U.S. 438 (1899), in 174 U.S. 438, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=NZUF9Z6NQLSCUFT.

Harvard: U.S. Supreme Court, 'Syllabus' in First National Bank of Louisville v. Louisville, 174 U.S. 438 (1899). cited in 1899, 174 U.S. 438. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=NZUF9Z6NQLSCUFT.

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