Supreme Court of the United States April 12, 1897, 38 (Aberdeen Bank v. Chehalis County)

*443

~M~r. Justice Shiras,

after stating the case, delivered the opinion of the court.

It is contended on behalf of the plaintiff in error that an assessment and taxation of all the shares of the stock of a national bank

in solido

to the bank direct, as owner thereof, constitutes a tax upon the bank forbidden by section 5219 of the Revised -Statutes of the United States.