| 1895 - 1168 Seiten
...national bank, based on section 5219, Rev. St. US, providing that the taxation on such banks shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such state, an allegation that "all the moneyed capital owned by resident individual citizens, and invested in... | |
| United States. Supreme Court - 1897 - 798 Seiten
...of that clause of the act which provided that taxation of such shares by state authority should not be at a greater rate than is assessed upon other moneyed...capital in the hands of individual citizens of such States, " the meaning and intent of the lawmakers were that the rate of taxation of the shares should... | |
| 1915 - 1230 Seiten
...section 5219, RSUS, 5 Fed. Stat. Ann. 157, which prohibits taxation of national banks "at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state." This section of the federal statute has been carefully interpreted by the federal courts, and some... | |
| Francis Wharton - 1884 - 882 Seiten
...the state in which the banks are located, subject to two restrictions : that the taxatiou shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the state, and that the shares owned by non-residents of the state... | |
| 1917 - 1226 Seiten
...greater rate than is assessed upon other moneyed capital, and (2) that shares owned by nonresidents of the state shall be taxed in the city or town where the bank is located. The claim is made that this statute does not authorize, the assessment of the... | |
| United States. Office of the Comptroller of the Currency - 1931 - 804 Seiten
...USCA, sec. 548), which sanctions taxation of shares in national banks, subject to restriction that taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the State, in view of the fact that dues and credits secured by... | |
| United States. Congress. Senate. Banking and Currency Committee - 1932 - 160 Seiten
...in subdivision (c) of 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...in the hands of individual citizens of such State coming into competition with the business of national banks : Provided, That bonds, notes, or other... | |
| United States. Congress. House. Committee on Banking and Currency - 1932 - 152 Seiten
...sub.. division (c) of 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...in the hands of individual citizens of such State coming into competition with the business of national banks : Provided, That bonds, notes, or other... | |
| United States. Congress. House. Committee on Banking and Currency - 1932 - 156 Seiten
...States to tax the value of the shares of national banks as personal property, " but not a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State," with a provision that the tax so levied " shall not exceed the rate imposed upon the shares of any... | |
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