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Nevada Bank v. Sedgwick, 104 U.S. 111 (1881)

Nevada Bank v. Sedgwick

104 U.S. 111

ERROR TO THE CIRCUIT COURT OF THE UNITED

STATES FOR THE DISTRICT OF CALIFORNIA

Syllabus

Part of the capital of a state bank was invested in foreign countries. Held that it was subject to the tax imposed by sec. 3408 of the Revised Statutes, it not appearing in what manner the investments were made.

The facts are stated in the opinion of the Court.