Page:Federal Reporter, 1st Series, Volume 7.djvu/165

 FIBBT NAT. BANK OF DTIOA V. WATERS. 153 �St.; and on the second ground that the partioular tax in this case -was illegal because of a departure in imposing it from the statutory requirementa prescribed for the assess- ment and collection of taxes. The defendant Waters is tax collecter for the ward in the city of Utica in which the oom- plainant's bank is located. The defendant Kohler is treas- urer of Oneida county, and lias nJ control over the collector and no part in collecting the tax until the collector haa re- turned his warrant unsatisfied. While he may be a proper party, he is not a necessary one to the oontroversy, and it is to be determined as though the collecter were the sole de- fendant. �Upon the first ground on which the motion is predicated, Bome remarks in the opinion in Albany City Bank v. Maher* may suggest the inference that I was disposed to hold that, if the laws of the state did make a discrimination for the pur- pose of taxation between shareholders in national banks and shareholders in corporations generally against the former, the taxation under such laws would be illegal as contravening the law of congress. But that case did not involve the point now made, and was argued and considered solely upon the provisions of the tax laws of 1880, andwithout regard to that section of the general laws which exempts shareholders from taxation when the corporation is taxed upon its capital stock or Personal property. Assuming that bank shareholders are taxed by the laws of this state at a higher rate than is im- posed upon shareholders in other than moneyed corporations, the question now is, are they taxed at a greater rate than is assessed "upon moneyed capital in the hands of individual citizens of the state," within the meaning of the law of con- gress ? Does the taxation imposed by the laws of the state upon individnals, on account of that part of their per- sonal property represented by shares of stock in corpora- tions other than moneyed corporations, constitute the test and rule by which to determine what taxation is imposed upon moneyed capital in the hands of individual citizens; or is that test to be found in the laws which tax personal prop- �*6 FED. Rep. 417 ��� �