Talbott v. Board of County Commissioners of Silver Bow County
Decision Date | 30 March 1891 |
Citation | 139 U.S. 438,11 S.Ct. 594,35 L.Ed. 210 |
Parties | TALBOTT v. BOARD OF COUNTY COMMISSIONERS OF SILVER BOW COUNTY |
Court | U.S. Supreme Court |
J. W. Forbis, for appellant.
J. H. McGowan, for appellee.
This case was submitted to the district court of the second judicial district of Montana territory, on the following agreed statement of facts:
And upon these facts the following questions were presented: In the district court these questions were determined in favor of the plaintiff, the county commissioners, and this decision was affirmed by the supreme court of the territory. The case is now here on appeal.
That shares of stock in a national bank are not subject to taxation without the consent of congress is conceded. McCulloch v. Maryland, 4 Wheat. 316; Osborn v. Bank, 9 Wheat. 738; Weston v. Charleston, 2 Pet. 449; Peo- ple v. Weaver, 100 U. S. 539. And the contention is that congress has given consent to taxation thereof only by states, and has not extended like privileges to a territory. Section 5219 of the Revised Statutes contains the declaration of congress in respect to this matter. It reads: In this section no express reference is made to territories; states only are mentioned. Tested by the letter, the argument is short and clear. Congressional permission is essential; no permission is given to the territories; therefore territorial taxation is unauthorized and void. Whatever may be the voice of the letter, the argument fails because the minor premise cannot be sustained. Can it be that congress meant to give power to the states to tax, and to withhold that power from the territories? Some plausible reason should be suggested before the intention is imputed to congress of granting to an independent jurisdiction, such as a state, the power to tax one of its own instrumentalities, and at the same time withhold a like power from a political organization like that of a territory, wholly dependent upon congress, and subject to its absolute supervision and control. Such is not the ordinary lesson of experience. If the matter in respect to which such anintent was imputed were wholly of interest to the states, or designed purely for the exercise of powers within the states, then properly all general expressions in the statute might be limited to states, and the intent of congress be supported and established by the character of the subject-matter of the legislation. The converse of this is true. The national banking system was national in its design, coextensive in its operation with the territorial limits of the United States, and intended to be the banking system for the whole country, territories as well as states. Section 5134 of the Revised Statutes, which provides for the incorporation of a national bank, requires in its second clause that its organization certificate shall state 'the place where its operations of discount and deposit are to be carried on, designating the state, territory, or district, and the particular county and city, town, or village.' Section 5146 requires that 'at least three-fourths of the directors must have resided in the state, territory, or district in which the association is located for at least one year immediately preceding their election.' Section 5178 provides that 'one hundred and fifty millions of dollars of the entire amount of circulating notes authorized to be issued shall be apportioned to associations in the states, in the territories, and in the District of Columbia, according to representative population.' Section 5180 provides for a statement showing the amount of circulation in each state and territory, a withdrawal from those states having an excess of circulation, and that 'the circulation so withdrawn shall be distributed among the states and territories having less than their proportion, so as to equalize the same.' Section 5197 authorizes the association to charge and receive 'interest at the rate allowed by the laws of the state, territory, or district where the bank is located.' Section 5239 provides for a forfeiture of the franchises of the banking association upon an adjudication of a violation of the act; 'such violation shall, however, be determined and adjudged by a proper circuit, district, or territorial court of the United States, in a suit brought for that purpose,' etc. Section 5240 prescribes the compensation to be paid to examiners of...
To continue reading
Request your trial-
Mo Hock Ke Lok Po v. Stainback, Civ. A. No. 765.
...of Hawaii as well as those political subdivisions of the Nation known as States of the Union. In Talbott v. Board of Com'rs Silver Bow County, 1890, 139 U.S. 438, 11 S.Ct. 594, 35 L.Ed. 210, the Supreme Court had occasion to interpret the meaning of the word "State" in an Act of Congress re......
-
Roberts v. American Nat. Bank of Pensacola
......427 ROBERTS, Tax Collector of Escambia County v. AMERICAN NAT. BANK OF PENSACOLA. Florida ... purpose of the assessing board to discriminate is not clearly. established and ... 324, 33 L.Ed. 772]; Talbot v. Silver Bow County, 139. U.S. 438-447 [11 S.Ct. 594, 35 ......
-
Roberts v. American Nat. Bank of Pensacola
...121 So. 554 97 Fla. 411 ROBERTS, County Tax Collector v. AMERICAN NAT. BANK OF ...324, 33 L.Ed. 772); Talbott. v. Silver Bow County, 139 U.S. 438-447 (11 ......
-
District of Columbia v. Carter
...on other theories of liability. 4 Compare Hurd v. Hodge, 334 U.S. 24, 68 S.Ct. 847, 92 L.Ed. 1187 (1948); Talbott v. Silver Bow County, 139 U.S. 438, 11 S.Ct. 594, 35 L.Ed. 210 (1891); Geofroy v. Riggs, 133 U.S. 258, 10 S.Ct. 295, 33 L.Ed. 642 (1890); Callan v. Wilson, 127 U.S. 540, 8 S.Ct.......