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- United States Reports, Vol. 168
United States Reports, Vol. 168
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Excerpt from United States Reports, Vol. 168: Cases Adjudged in the Supreme Court at October Term, 1897In New Orleans v. Citizens' Bank, it was held that the final and unreversed judgment of a court in Louisiana of superior jurisdiction upon the issue, duly raised by the pleadings, whether the bank was exempt by contract with the State from taxes assessed against it for particular years, concluded that ques tion, as between the same parties and their representatives, in respect of taxes assessed against it for subsequent years. In that case the court said: The estoppel resulting from the thing adjudged does not depend upon whether there is the same demand in both cases, but exists, even although there be different demands, when the question upon which the recovery of the second demand depends has under identi cal circumstances and conditions been previously concluded by a judgment between the parties or their privies.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.
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