 | Massachusetts - 1835 - 1576 Seiten
...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 - 1881 - 768 Seiten
...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 - 1882 - 750 Seiten
...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 - 1868 - 730 Seiten
...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, and not elsewhere,...in the hands of individual citizens of such State: provided, further, that the tax so imposed under the laws of any State upon the shares of any of the... | |
 | United States. Congress. House - 1863 - 1180 Seiten
...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... | |
 | 1864 - 496 Seiten
...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 - 1865 - 1026 Seiten
...•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... | |
 | New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Erasmus Peshine Smith, Joel Tiffany, Edward Jordan Dimock, Samuel Hand, Hiram Edward Sickels, Louis J. Rezzemini, Edmund Hamilton Smith, Edwin Augustus Bedell, Alvah S. Newcomb, James Newton Fiero - 1866 - 724 Seiten
...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, and not elsewhere,...capital in the hands of individual citizens of such States ; Provided, further, That the tax so imposed under the laws of any State, upon the shares of... | |
 | William B. Dana - 1866 - 496 Seiten
...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, and not elsewhere,...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 - 1919 - 660 Seiten
...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... | |
| |
... 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... 
