Supreme Court of the United States May 15, 1899, Nos. 406-409 (Fidelity Trust & Safety Vault Co. v. Louisville Trust Co.)

Mr. Justice Peckham,

after making the above statement, delivered the opinion of the court.

It is unnecessary to determine whether the distinction between the business of a bank and that of a trust company was such as to cause it to be illegal to have agreed that the liability of the trust companies to taxation contrary to the Hewitt Act should abide the result of the controversy as to the