Page:Federal Reporter, 1st Series, Volume 6.djvu/573

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STANLEY V. BOABD OF SDp'bS OF ALBANT 00. 561 �desire to raise some of the questions which have been dis- cussed in the argument, I think it would be advisable for them to amend the bill; and, if they wish, leave will be granted for that purpose. ���Stahlbt V. BoAED OF Sup'bs of Albani Go. �(CirouU Court, N. D. New York. April, 1881.) �1. Suit ABiBiNa Uiidbr the Laws op the United States — Act op Makch 3, 1875— National Bank Shabbs— Taxation— Rbt. St. S 5219. �An action to enforce a right conferred by section 5219 of the Re- vised Statutea, regarding the taxation of property in the shares of national banking associations, is a suit arising " under the laws of the United States," within the mesning of the act of March 3, 187S. — [Ed. �HaU do Bulkley, for plaintiff. �R. W. Peckham, for defendant. �Wallacb, D. 3. The court has junsdiction of this action, notwithstanding the plaintiff's assignors are oitizens of this state, because this is a suit arising "under the laws of the United States" within the meaning of the act of congress of March 3, 1875, respecting the jurisdiction of circuit courts. The action is to enforce a right conferred upon the plaintiff and his assignors by section 5219, of the Eevised Statutes of the United States, regarding the taxation of property in the shares of national banking associations. As was said by Chief Justice Marshall, "a case may be truly said to arise under the constitution, or a law of the United States, when- ever its correct decision depends upon the construction of either," (Cohen v. Virginia, 6 Wheat. 379;) or where the title or right set up by the party may be defeated by one con- struction of the constitution or laws of the United States, or sustained by the opposite construction. Osbome v. Bank of U. S. 9 Wheat. 822. The right of the plaintiff depends upon the construction of section 5219. If that section is meant �v.6,no.6— 36 ��� �