First National Bank of Boston v. Maine

Messrs. Leonard A. Pierce, Charles L. Hutchinson, and Herbert J. Connell, all of Portland, Me., and Franklin Fisher, of Lewiston, Me. (Messrs. Cook, Hutchinson, Pierce & Connell, of Portland, Me., and Marion H. Fisher, of Jamestown, N. Y., of counsel), for appellant.

[Argument of Counsel from pages 313-315 intentionally omitted]

Messrs. Clement F. Robinson, Atty. Gen., and Nathan W. Thompson, of Portland, Me., for the State of Maine.

[Argument of Counsel from pages 316-320 intentionally omitted]

Messrs. Henry N. Benson, Atty. Gen., and John F. Bonner and William K. Montague, Asst. Attys. Gen., for the State of Minnesota, amicus curiae.

Mr. Seth W. Cole, of Albany, N. Y., for Tax Commission of State of New York, amicus curiae.

Messrs. Russell L. Bradford and Taylor, Blane, Capron & Marsh, all of New York City, for City Bank Farmers' Trust Co., amicus curiae.

Messrs. John M. Perry, of New York City, Samuel W. Fordyce and Thomas W. White, both of St. Louis, Mo., and Henry J. Richardson, of Washington, D. C. (Messrs. Larkin, Rathbone & Perry, of New York City, and Fordyce, Holliday & White and C. P. Fordyce, all of St. Louis, Mo., of counsel), for executors of James N. Jarvie's Estate, amicus curiae.

Mr. Justice SUTHERLAND delivered the opinion of the Court.