First Agricultural National Bank of Berkshire County v. State Tax Commission

United States Supreme Court

392 U.S. 339

First Agricultural National Bank of Berkshire County  v.  State Tax Commission

Appeal from the Supreme Judicial Court of Massachusetts

No. 755.  Argued: April 22, 1968. --- Decided: June 17, 1968.

Massachusetts sales tax (which by its terms must be passed on to the purchaser) and use tax are invalid as applied to national banks since such taxes are not among the only four specified methods of taxation in addition to taxes on real estate by which, under 12 U.S.C. § 548, Congress has permitted States to tax national banks. Pp. 339-348.

— Mass. —, 229 N.E. 2d 245, reversed.

Ronald H. Kessel argued the cause for appellant. With him on the brief were John P. Weitzel and Alex J. McFarland.

Alan J. Dimond, Assistant Attorney General of Massachusetts, argued the cause for appellee. With him on the brief were Elliot L. Richardson, Attorney General, Walter H. Mayo III, Assistant Attorney General, and Mark L. Cohen, Deputy Assistant Attorney General.

Briefs of amici curiae were filed by James Lawrence White for the Colorado Bankers Assn.; by William C. Sennett, Attorney General, John J. Gain, Assistant Attorney General, and Edward T. Baker and George W. Keitel, Deputy Attorneys General, for the Commonwealth of Pennsylvania; by Louis J. Lefkowitz, Attorney General, Ruth Keseler Toch, Solicitor General, and Robert W. Bush, Assistant Attorney General, for the State of New York, and by James F. Bell and Brian C. Elmer for the National Association of Supervisors of State Banks.

Notes