| Indiana. State Board of Tax Commissioners - 1902 - Broj stranica: 112
...associations located within the State, subject to two restrictions: First, that the taxation shall not be at a greater rate than is assessed upon other ntonied...the hands of individual citizens of such State; and second, that the shares of any national banking association owned by non-residents of any State shall... | |
| Minnesota Tax Commission (1907-1939) - 1924 - Broj stranica: 408
...shall be in lieu of the others. "(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... | |
| 1887 - Broj stranica: 968
...taxing shares in national banks, subject only to two restrictions: (1) "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 (2) "that the shares of any national banking association, owned by non-residents of any state, shall... | |
| 1908 - Broj stranica: 1056
...foregoing section of the Revised Statutes which declares that the taxation of such shares "shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens Of such state." The first ground urged in support of this proposition is that under the law of the state of California... | |
| United States. Congress. House. Committee on Ways and Means - 1925 - Broj stranica: 1154
...shall lie in lieu of the others. "(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... | |
| New York (State). State Tax Commission - 1925 - Broj stranica: 548
...dividends from the shares or both. (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) employed in the banking or investment... | |
| 1890 - Broj stranica: 1908
...the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the bands of 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 town where the... | |
| United States. Supreme Court - 1926 - Broj stranica: 1260
...the shares of shareholders in national banks, with the limitations only "that the taxation shall not be at a greater rate than is assessed upon other moneyed...individual citizens of such state;" and that the shares of nonresidents "shall be taxed in the city or town where the bank is located, and not elsewhere." The... | |
| National Tax Association - 1926 - Broj stranica: 622
...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... | |
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