| Alabama. Supreme Court - 1881 - Broj stranica: 768
...act of Congress (US Itev. Stat. § 5219), "subject to the restriction, that the taxation shall not be at a greater rate than is assessed upon other moneyed...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 - Broj stranica: 750
...State gets power to levy this tax, declares that State taxation of national bank stock " shall not be at a greater rate than is assessed upon ' other...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... | |
| United States. Supreme Court - 1919 - Broj stranica: 660
...of National banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed...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... | |
| United States. Supreme Court - 1867 - Broj stranica: 732
...requirement of the act of Congress was, that the taxes on the shares of the national banks shall not be "at a greater rate than is assessed upon other...in the hands of individual citizens of such State." This, too, has been complied with. The statute of the State expressly forbids a higher rate of taxation.... | |
| United States - 1868 - Broj stranica: 368
...of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed...hands of individual citizens of such State : • And provided always, That the shares of any national bank owned by nonresidents of any State shall be taxed... | |
| United States - 1869 - Broj stranica: 868
...of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such State : And provided always, Shares of non- That the shares of any national bank owned by non-residents of any... | |
| Frederick Charles Brightly - 1869 - Broj stranica: 680
...of national banks located within said state, subject to the restriction that the taxation shall not onveyance or transfer of elencwmoney or other property,...or credits ;(d) or give any warrant to confess ju provided always, That the shares of any national bank owned by non-residents of any state shall be... | |
| United States - 1869 - Broj stranica: 876
...of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such State: And provided always, Shares of non- That the shares of any national bank owned by non-residents of any... | |
| 1880 - Broj stranica: 554
...State within which the association is located," with the qualification "that the taxation shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State." The law of New York allows debt deductions in the valuation of " other moneyed capital in the hands... | |
| 1872 - Broj stranica: 926
...national bank stocks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such State; and provided always, that the shares of any national bank owned by nonresidents of any State shall be taxed... | |
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