First Nat Bank of Youngstown, Ohio v. Hughes

Citation1 S.Ct. 489,106 U.S. 523,27 L.Ed. 268
PartiesFIRST NAT. BANK OF YOUNGSTOWN, OHIO, v. HUGHES, late Auditor, etc., and others
Decision Date08 January 1883
CourtUnited States Supreme Court

Sidney Strong, for appellant.

W. C. McFarland, for appellees.

WAITE, C. J.

Section 2782 of the Revised Statutes of Ohio (1880) provides that if a county anditor has reason to believe or is informed that any person has given to a tax assessor a false statement of his personal property, moneys, etc., or that the assessor has made an erroneous return of any property, moneys, etc., which are by law subject to taxation, he may proceed to correct the return and to charge such persons on the tax duplicate with the proper amount of taxes; 'to enable him to do which he is * * * anthorized and empowered to issue compulsory process, and require the attendance of any person or persons whom he may suppose to have a knowledge of the articles, or value of the personal property, moneys, or credits, investments in bonds stocks, joint-stock companies, or otherwise, and examine such person or persons, on oath, in relation to such statement or return.'

Section 2783 provides for process of subpoena in case any person shall neglect to appear and testify when called on by the auditor, and for punishment for contempt. Under the authority of this statute the auditor of Mahoning county, in the exercise of his power to charge persons on the tax duplicate with the proper amount of taxes, called on the cashier of the First National Bank of Youngstown to appear and testify, and, because he could not testify without, to bring with him the books of the bank showing its deposits. Thereupon the bank filed a bill in equity to enjoin the auditor, alleging for cause that such a proceeding on his part would unlawfully expose its business affairs, lessen public confidence in it as a depository of moneys, diminish its deposits, and greatly impair the value of its franchises. The circuit court dismissed the bill and the bank appealed. A motion is now made to dismiss the appeal for want of jurisdiction, because the value of the matter in dispute does not exceed $5,000.

In Barry v. Mercein, 5 How. 120, it was decided that to give this court jurisdiction in cases dependent upon the amount in controversy, 'the matter in dispute must be money, or some right, the value of which, in money, can be calculated and ascertained.' To the same effect are Pratt v. Fitzhugh, 1 Black, 273; De Kraft v. Barney, 2 Black, 714; Potts v. Chumasero, 92 U. S. 361.

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18 cases
  • First Union Nat. Bank v. Burke, 3:98CV2171 JBA.
    • United States
    • United States District Courts. 2nd Circuit. United States District Court (Connecticut)
    • April 7, 1999
    ...thereof for that purpose. First Nat'l Bank of Youngstown v. Hughes, 6 F. 737, 740 (6th Cir.1881), appeal dismissed, 106 U.S. 523, 1 S.Ct. 489, 27 L.Ed. 268 (1883) (county tax assessor could compel bank to produce bank's records to determine whether any depositor had deposited money in bank ......
  • Office of Comptroller of Currency v. Spitzer, 05 Civ. 5636(SHS).
    • United States
    • United States District Courts. 2nd Circuit. United States District Courts. 2nd Circuit. Southern District of New York
    • October 12, 2005
    ..."Visitation, in law," was defined in First National Bank of Youngstown v. Hughes, 6 F. 737, 740 (1881), appeal dismissed, 106 U.S. 523, 1 S.Ct. 489, 27 L.Ed. 268 (1883), as "the act of a superior or superintending officer, who visits a corporation to examine into its manner of conducting bu......
  • Rosado v. Wyman, 711
    • United States
    • United States Courts of Appeals. United States Court of Appeals (2nd Circuit)
    • July 16, 1969
    ...followed this reasoning. See Kurtz v. Moffitt, 115 U.S. 487, 498, 6 S.Ct. 148 29 L.Ed. 458 (1885); First Nat. Bank of Youngstown v. Hughes, 106 U.S. 523, 1 S.Ct. 489, 27 L.Ed. 268 (1882); Giancana v. Johnson, 335 F.2d 366 (7th Cir. 1964), cert denied, 379 U.S. 1001, 85 S.Ct. 718, 13 L.Ed. 7......
  • Wells Fargo Bank N.A. v. Boutris, 03-16194.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • August 12, 2005
    ...the Bank Act, see First National Bank of Youngstown v. Hughes, 6 F. 737, 740-42 (C.C.N.D. Ohio 1881), appeal dismissed, 106 U.S. 523, 1 S.Ct. 489, 27 L.Ed. 268 (1883). See also First Union Nat'l Bank v. Burke, 48 F.Supp.2d 132, 137-38 (D.Conn. 1999); Peoples Bank of Danville v. Williams, 44......
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