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Veazie Bank v. Fenno

United States Supreme Court
75 U.S. 533 (1869)

Written by Robert Cane, JD

Facts

The State of Maine issued a charter for Veazie Bank (plaintiff). The United States imposed a 10 percent tax on state bank notes. Fenno (defendant), a federal tax collector, levied this tax on state bank notes against Veazie Bank. Veazie Bank paid the tax to Fenno under protest. Subsequently, Veazie Bank sued Fenno, arguing that the tax was excessive and exceeded the limits of Congress’s power because the tax was intended to stop state banks from issuing bank notes.

Rule of Law

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Issue

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Holding and Reasoning (Chase, C.J.)

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Dissent (Nelson, J.)

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