
    CITY OF BOSTON v. BEAL.
    (Circuit Court of Appeals, First Circuit.
    February 8, 1893.)
    No. 39.
    National Banks — State Taxation of Shares — Insolvency.
    Pub. St. Mass. c. 13, §§ 8-10, provide that shares of stock in all banks, state and national, shall be taxed to the owners thereof, to be paid in the first Instance by the bank itself, which, for reimbursement, shall have a lien ©a the shares and all flu» rights of the shareholders in the bank property, fit?'/, that no suit for this tax can bo maintained against tho receiver of an insolvent notional bank where the property represented by the shares has disappeared.
    Appeal from Hie Gii'cuii Court of the United States for the District of Massachusetts.
    In Equity. Bill by the city of Boston, against Thomas P, Beal, as receiver of the Maverick National Bank of Boston, to recover the
    sura of $12,096 for taxes due October 1, 1891. The assessment was made under 3hifo. St. Macs. c„ 13, §§ 8-10, which, in effect, provide that shares oí stock in ail luniks, oíate and national, shall be taxed to the owners thereof, to be paid in the first instance by the bank Itself, which, for relFobui-semcnt, shall have a lien on the shares and all the rights of the aharcboldero in the bank property. The circuit court dismissed ihe bill. See 51 Fed. Rep. 306. Complainant appeals.
    Affirmed.
    Thomas M. Babson, for appellant,
    Edward W. Hutchins, Henry Wheeler, and Frank J). Allen, U. PS. A tty,, for appellee.
    Before PUTNAM, Circuit Judge, and NJSL80N and WEBB, Diairlcfc Jo dyes.
   The decree of the court in this case was entered as follows: “Judges PUTNAM and WEBB concurring, and Judge NELSON dissenting, the decree of circuit court Is affirmed/’  