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Fidelity & Columbia Trust Co. v. Louisville, 245 U.S. 54 (1917)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Fidelity & Columbia Trust Co. v. Louisville, 245 U.S. 54 (1917)
Fidelity & Columbia Trust Company v. City of Louisville No. 424 Argued October 16, 17, 1917 Decided November 5, 1917 245 U.S. 54
ERROR TO THE COURT OF APPEALS
OF THE STATE OF KENTUCKY
Syllabus
A person domiciled in Kentucky carried on a business in Missouri and deposited in bank in the latter state moneys derived from the business, but not used in it, and belonging absolutely to him. The resulting credits -- ordinary bank accounts not represented by certificates and subject to his order only -- were included by Kentucky authorities in assessing his taxes in that state. Held that the tax, whether considered as a tax on property or as a tax on the individual measured by property, was within the power of the state imposing it. A state court’s decision does not deprive the complaining party of the equal protection of the laws merely because it departs from decisions made by the court in earlier cases.
168 Ky. 71, 171 Ky. 509, 172 Ky. 451, affirmed.
The case is stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Fidelity & Columbia Trust Co. v. Louisville, 245 U.S. 54 (1917) in 245 U.S. 54 245 U.S. 57. Original Sources, accessed June 30, 2025, http://www.originalsources.com/Document.aspx?DocID=4WL93IQ3C3TV8UN.
MLA:
U.S. Supreme Court. "Syllabus." Fidelity & Columbia Trust Co. v. Louisville, 245 U.S. 54 (1917), in 245 U.S. 54, page 245 U.S. 57. Original Sources. 30 Jun. 2025. http://www.originalsources.com/Document.aspx?DocID=4WL93IQ3C3TV8UN.
Harvard:
U.S. Supreme Court, 'Syllabus' in Fidelity & Columbia Trust Co. v. Louisville, 245 U.S. 54 (1917). cited in 1917, 245 U.S. 54, pp.245 U.S. 57. Original Sources, retrieved 30 June 2025, from http://www.originalsources.com/Document.aspx?DocID=4WL93IQ3C3TV8UN.
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