Supreme Court of the United States June 2, 1902, 198 (Jenkins v. Neff)

Mr. Justice Brewer

delivered the opinion of the court.

The right of the State to tax these shares of stock is not denied, but the' contention of plaintiffs in error rests on the applicability of that part of section 5219, Revised Statutes,- which reads

“

that the taxation shall not be at a greater rate than is assessed upon other moneyed capital- in the hands of individual citizens of such State.