U.S. Circuit Court for the District of Kentucky June 1, 1877 (City Nat. Bank v. Paducah)

BROWN, Circuit Justice.

Upon the threshold of this case, we are confronted wfith the objection that, inasmuch as the tax in question is laid upon the individual shareholders, the bill cannot be maintained in the name of the bank; that the suit is one which concerns the stockholders only, and that they are the only proper parties complainant.