UNITED STATES SUPREME COURT DECISIONS ON-LINE
CENTRAL NATIONAL BANK V. UNITED STATES, 137 U. S. 355 (1890)
137 U. S. 355U.S. Supreme Court
Central National Bank v. United States, 137 U.S. 355 (1890)
Central National Bank v. United States
No. 90
Argued November 24-25, 1890
Decided December 8, 1890
137 U.S. 355
ERROR TO THE CIRCUIT COURT OF THE UNITED
STATES FOR THE SOUTHERN DISTRICT OF NEW YORK
Syllabus
Under the statute of the New York of April 23, 1866, providing for assessing and taxing stockholders in national banks upon the value of their shares and making it
"the duty of every such bank . . . to retain so much of any dividend or dividends belonging to such stockholder as shall be necessary to pay any taxes assessed in pursuance of such act,"