| 1927 - 444 Seiten
...Taxation of National Bank Shares. State taxation of national bank shares, "provided that the tax shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens," was early sanctioned by Congress. And while the judicial construction... | |
| 1921 - 1186 Seiten
...within the State, subject only to the two restrictions, that the taxation shall not bo at a greater rate than is assessed upon other moneyed capital in the...individual citizens of such State, and that the shares of any national banking association owned by nonresidents of any State shall be taxed in the city or town... | |
| 1900 - 1174 Seiten
...of section 5219 of the Revised Statutes of the United States, the material portion of which provides "that the taxation shall not be at a greater rate...in the hands of individual citizens of such state." The power of a state to tax a national bank and Its stockholders has been considered and construed... | |
| Minnesota Tax Commission (1907-1939) - 1922 - 456 Seiten
...shares of national banking associations located within the state, subject only to the two restrictions, that the taxation shall not be at a greater rate than...individual citizens of such state, and that the shares of any national banking association owned by non-residents of any state shall be taxed in the city or... | |
| 1923 - 994 Seiten
...of National banks by the States, Section 5219 of the Revised Statutes of the United States provided that "the taxation shall not be at a greater rate...capital in the hands of individual citizens of such States." Section 5219 of the Revised Statutes of the United States, as amended in 1923, permitted the... | |
| 1897 - 1212 Seiten
...Vt.i (Vt. of the nntional banking act as provides that taxation on shares of national banks shall not be at a greater rate than is assessed upon other moneyed capital In the hands of individuals, and void as to the shares of national banks. Mr. Justice Miller, In delivering... | |
| United States. Office of Commissioner of Internal Revenue - 1959 - 316 Seiten
...State authority, at the place where such bank is located and not elsewhere, but not at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State. (2) Provided further, That the tax so imposed under the laws of any State upon the shares of any of... | |
| New York (State). Courts - 1922 - 1060 Seiten
...provision (§ 5219) that the taxation 6 Supreme Court, February, 1922. [Vol. 118 of bank shares shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of this state. The relator's contention was made clear and definite... | |
| State Bar Association of Wisconsin - 1924 - 684 Seiten
...The federal statute permits the taxation of shares in a National Bank subject to two restrictions, that the taxation 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 of non-resident owners shall be taxed... | |
| United States. Congress. Senate. Banking and Currency Committee - 1950 - 30 Seiten
...except as hereinafter provided in (e). "(b) In the case of a tax on 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 the State in which the association is located coming into competition... | |
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