First Nat. Bank of Garnett v. Ayers

Citations

• 160 U.S. 660
• 16 S. Ct. 412
• 40 L. Ed. 573
• 1896 U.S. LEXIS 2129

Syllabus

<p>The single fact that the statutes of Kansas regulating the assessment and taxation of shares in national banks permit some debts to be deducted, from some moneyed capital, but not from that which is invested in the shares of national banks, is not sufficient to show that the amount of moneyed capital in the State of Kansas from which debts may be deducted, as compared with the moneyed capital invested in shares of national banks, is so large and substantial as to amount to an illegal discrimination against national bank shareholders, in violation of the provisions of Kev. Stat. § 5219.</p>