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First National Bank of Louisville v. Louisville, 174 U.S. 438 (1899)
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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.
First National Bank of Louisville v. Louisville, 174 U.S. 438 (1899)
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 September 4, 2025, http://www.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. 4 Sep. 2025. http://www.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 4 September 2025, from http://www.originalsources.com/Document.aspx?DocID=NZUF9Z6NQLSCUFT.
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