Osborn v. Bank of the United States

Supreme Court of the United States
(1824)
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Rule of Law:

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The Legal Principle

This section distills the key legal rule established or applied by the court—the one-liner you'll want to remember for exams.

Facts:

  • In 1819, the Ohio legislature passed an act to levy an annual tax of $50,000 on each office of the Bank of the United States operating within the state.
  • The Bank of the United States was a corporation chartered by the United States Congress to act as a fiscal agent for the federal government.
  • Ralph Osborn, the Auditor of the State of Ohio, was responsible for enforcing the tax and indicated his intent to do so.
  • Despite a federal court order meant to prevent the tax collection, Osborn's agent, John L. Harper, forcibly entered the Bank's branch in Chillicothe, Ohio.
  • Harper seized $100,000 in specie and banknotes from the Bank's vault.
  • Harper delivered $98,000 of the seized money to H. M. Currie, the Treasurer of Ohio, who kept it separate from other state funds.
  • Currie later transferred the segregated funds to his successor as treasurer, Samuel Sullivan.

Procedural Posture:

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How It Got Here

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Issue:

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Legal Question at Stake

This section breaks down the central legal question the court had to answer, written in plain language so you can quickly grasp what's being decided.

Opinions:

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Majority, Concurrences & Dissents

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Analysis:

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Why This Case Matters

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