| Massachusetts - 1835 - 1576 pages
...this clause. (b) In the case of a tax on said shares the tax imposed shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State coming into competition with the business of national banks : Provided, That bonds, notes, or other... | |
| Alabama. Supreme Court - Law reports, digests, etc - 1881 - 768 pages
...Itev. Stat. § 5219), "subject to the restriction, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State ; " which restriction requires, and only requires, that the amount of tax imposed, and the system of... | |
| Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - Law reports, digests, etc - 1882 - 750 pages
...levy this tax, declares that State taxation of national bank stock " shall not be at a greater rate than is assessed upon ' other moneyed capital in the hands of individual citizens of such State." Rev. St. § 5219. It is claimed that our tax law violates this rule by not allowing shareholders to... | |
| Illinois. Supreme Court - Law reports, digests, etc - 1868 - 730 pages
...personal property of such person or corporation in the assessment of taxes imposed by or under State authority at the place where such bank is located,...imposed under the laws of any State upon the shares of any of the associations authorized by this act, shall not exceed the rate imposed upon the shares in... | |
| United States. Congress. House - United States - 1863 - 1178 pages
...personal property of such person or corporation in the assessment of taxes imposed by or under Staff authority at the place where such bank is located, and not elsewhere ; but not a greater rate than is assessed upon other moneyed capital in the hands of individual citufnn of such... | |
| Commerce - 1864 - 496 pages
...corporation, in the assessment of taxes imposed by or under State authority, at the place where such hank is located, and not elsewhere, but not at a greater...in the hands of individual citizens of such State : Prodded, further, That the tax so imposed, under the laws of any State, upon the shares of any of... | |
| Wisconsin - Wisconsin - 1865 - 1026 pages
...•aoh person or corporation in the assessment of taxes imposed by or under state authority at the placo where such bank is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed capital iu tho hands of individual citizens of *nch state : provided, further, that... | |
| William B. Dana - Commerce - 1866 - 496 pages
...personal property of finen person or corporation in the assessment of taxes imposed t»y or under State authority, at the place where such bank is located,...rate than is assessed upon other moneyed capital in the bauds of individual citizen* of euch State. í*roKidedifvrtfier* That the tax so imposed under... | |
| United States. Supreme Court - Law reports, digests, etc - 1919 - 660 pages
...located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State." An act of Assembly of Pennsylvania, of March 81st, 1870, with a view of giving effect to this act of... | |
| Iowa - Session laws - 1866 - 252 pages
...whether the Not more holder thereof resides in such township, incorporated u™fmm town or city, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals of this State, provided that the real estate of such Associations shall be... | |
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