 | Law - 1887 - 542 pages
...State, and that the shares of any national bunking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere." Section 5219, Rev. Stats. U. 8. The limitations upon the taxation of shares of national bank stock,... | |
 | Law reports, digests, etc - 1875 - 706 pages
...which the bunk is located : and further provides that the shares 'owned by nonresidents of any State shall be taxed in the city or town where the bank is located, and not elsewhere.' . . . These bank shares are, in the 12th section of the Act of 1864, made, in express terms, personal... | |
 | John Barbee Minor - Law - 1876 - 686 pages
...at a greater rate than upon other monied capital, and that the shares of nonresidents of the State shall be taxed in the city or town where the bank is located, and not elsewhere. (2 Bright. Dig. 61, § 41 ; 15 US Stats. 34; Rev. Stats. US p. 1015, § 5219 ; Tappan v. Merchants'... | |
 | William Lyman Fawcett - Finance - 1876 - 300 pages
...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 bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either State, county,... | |
 | North Carolina. Supreme Court - Law reports, digests, etc - 1876 - 676 pages
...proper subjects of State, county and municipal taxation. Such shares owned by non-residents are to be taxed in the city or town where the bank is located, and not elsewhere. AH assessments of property for taxation, under the Constitution, must be made by the township board... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - Law reports, digests, etc - 1901 - 614 pages
...rate than " other moneyed capital in the hands of individual citizens of the State," and that those owned by non-residents " shall be taxed in the city...town where the bank is located, and not elsewhere." Examination and comparison will show that the several sections of the constitution and revised statutes... | |
 | William Lyman Fawcett - Finance - 1877 - 302 pages
...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 bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either State, county,... | |
 | William Lyman Fawcett - History - 1877 - 288 pages
...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 bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either State, county,... | |
 | William Henry Burroughs - Local taxation - 1877 - 970 pages
...shall be taxed in the State where the bank is located, and if owned by non-residents of that State, in the city or town where the bank is located, and not elsewhere.1 This act of Congress gives to the shares of national banks, for the purpose of taxation,... | |
 | Isaac Grant Thompson - National banks (U.S.) - 1878 - 1018 pages
...on other moneyed capital of citizens, and the other, that non-residents of the State holding stock shall be taxed in the city or town where the bank is located. KS of II. S., § 5219. The State legislation is therefore valid, and the only question is, whether... | |
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State, subject only to the 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 such State, and that the shares of any national banking association owned... 
