The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-04-13

The supreme court Of the United States
has affirmed the decision OF the supreme
court OF the state OF Washington in the
cases OF the city and county against the
national banks for taxes due since 1872.
The argument of the cases before the
United States supreme court was the rea-
son for the recent trip to Washington of
Corporation Counsel ]. X. Brown and An
drew r. Burleigh. the former TO present
the claims OF the city and the latter to
argue those of the county. before the
highest tribunal in the land. while Ha--
old Preston represented the banks.
The first information OF the termination
of the suit was received yesterday by the
following Associated Press telegram:
WASHINGTON. April i2.-The United
States supreme court today affirmed the
decision Of the supreme court of Wash
ington in the eases from that state
brought 10 enjoin the state and county
authorities from levying upon the safes.
time locks and other personal property of
the banks for the purpose of collecting a
tax upon the capital stock OF the banks
under the state law OF lssl. II was con-
tended that the law was in conflict with
section 521s of the Revised Statutes of the
United States. but the court held that
such was not the case.
City Comptroller VIII II. Parry was
seen last night and said:
The money for the discharge of such
obligations as the banks may owe the
city was deposited at the time the origi-
nal actions were brought In the superior
court of King county and has not been
enumerated as assets in any of the bank
statements This money is still in the Gus
tody of the court. The question of re-
mission OF penalty and interest by the last
legislature may affect the amount 10 be
paid by the banks. but this l cannot say
positively"
In 1892. when taxes were assessed
against the bank stock. the banks went
into court and charged against the city
and county that they were acting illegally
in attempting to collect such taxes. claim
ing that the assessments should be made
against the individual stockholders for
the value of their stock. The city and
county demurred on the ground that the
assessment was made against the banks as
the representative of the holders and Gus
todian of the stock. The superior court
sustained the demurrer. and the case went
up to the supreme court OF the state on
an appeal, where the lower court was
sustained.
Similar suits to those brought in the
superior court were filed In the Federal
court. where Judge Hanford refused to
sustain the exceptions to the bills in
equity filed by the city and county and
they were compelled to answer the bills
The court, after receiving the answers, or
dered testimony to be taken. While the
taking OF testimony was going on the
United States supreme court announced
that Ii would hear the cases on appeal
and the ruling, news OF which was re-
ceived in this city yesterday. was the re-
suit
The decision was filed twenty days after
the hearing. and is considered as one that
found its reason in opinions formed on
similar case that was before the court
from Aberdeen, in this state which was
hAf0ra ha nj aA
court by Attorney James b. Howe of this
city, for the banks, and Assistant Attor-
ney General Haight for the state. The
Aberdeen case the supreme court took I'M
der Amusement until the hearing OF the
Seattle and King county cases.
Corporation Counsel Brown says that all
of the justices of the court paid close at
tentIon TO the arguments of the cases and
by their questions showed an acquaint-
ance with their features, probably OBJ
tained In the Aberdeen case. The origi-
nal case for the county was brought by
Attorney s. II. Piles. whose business part
ner. A. +. Burleigh. made the arguments
The amount involved is in the neighbor-
hood OF $4,000, and this will be divided be-
tween the city and county. The supreme
courts opinion In the case was by Justice
Shiras.
Mrs. Phinney's Insurance.
Another supreme court case of interest
10 Seattle people Is the suit OF Nellie Phin-
ney for 100000 from the Mutual Life In
surance Company. An Associated Press
dispatch from Washington says:
Edward l.. Shaw today filed a motion
for writ of certiorari to the circuit court
OF appeals of the Ninth circuit in the ca Sc
of the Mutual Life Insurance COMPANY
VS.. Nellie Phinney. executrix of the estate
OF Guy G. Phinney, to have the cas-.
brought TO the supreme court The case
Involves an insurance policy OF 800 Nln II
was decided AGAINST the .insnra NC. com "a