Merchants’ and Manufacturers’ Bank v. Pennsylvania

Citations

• 167 U.S. 461
• 17 S. Ct. 829
• 42 L. Ed. 236
• 1897 U.S. LEXIS 2109

Syllabus

<p>The decision of the Supreme Court of Pennsylvania that the act of June 8, 1891, in respect of the taxation of national banks does not conflict with the constitution of that State is conclusive in this court.</p> <p>There is no lack of uniformity of taxation under that act which renders it obnoxious to that part of the Fourteenth Amendment to the Federal Constitution which forbids a State-to “deny to any person within its jurisdiction the equal protection of the laws,” as the right of election which, if not availed of by all, may produce an inequality, is offered to all. That act treats state banks and national banks alike; gives to each the same privileges; and there is no discrimination against national banks as such.</p> <p>The making the national bank the agent of the State to collect such taxes is a mere matter of procedure, and there is no discrimination against the ■national banks in the fact that the state banks are not so compelled, but the auditor general looks to the stockholders directly.</p> <p>The statute, by fixing the time when the bank shall make its report, and directing the auditor general to hear any stockholder who may desire to be heard, provides “ due process of law” in these respects.</p>