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" In the case of banks with branches, the tax herein provided shall be assessed upon the circulation of each branch severally, and the amount of capital of each branch shall be considered to be the amount allotted to it. "
The National Almanac and Annual Record - Page 92
1864
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The Science of Money and American Finances: Containing a Philosophy of Money ...

Luther Vanhorn Moulton - Currency question - 1880 - 278 pages
...with branches, the duty herein provided for shall be imposed upon the circulation of notes or bills of such branches severally, and not upon the aggregate...amount of capital of each branch shall be considered to he the amount allotted to or used by such branch. The same section imposes a duty of 5 per cent. on...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 21-22

Law reports, digests, etc - 1884 - 1902 pages
...branches, the tax herein provided shall be assessed upon the circulation of each branch severally, and the amount of capital of each branch shall be considered to be the amount allotted to it." It is contended that the defendant is a bank with branches, within the meaning of the provision,...
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Decisions of the First Comptroller in the Department of the ..., Volume 6

United States. Comptroller of the Treasury - Finance, Public - 1885 - 424 pages
...branches, the tax herein provided shall be assessed upon the circulation of each branch severally, and the amount of capital of each branch shall be considered to be the amount allotted to it. The deposits in associations or companies known as provident institutions, savings-banks, savings-funds,...
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Decisions of the First Comptroller in the Dept. of the Treasury, Volume 6

United States. Comptroller of the Treasury - Finance, Public - 1885 - 414 pages
...branches, the tax herein provided shall be assessed upon the circulation of each branch severally, and the amount of capital of each branch shall be considered to be the amount allotted to it. deposits, without profit or compensation to the association or company, sliall be exempt from tax...
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Decisions of the first comptroller in the department of the ..., Volume 6

United States treasury dept - 1885 - 424 pages
...branches, the tax herein provided shall be assessed upon the circulation of each branch severally, and the. amount of capital of each branch shall be considered to be the amount allotted toit. deposits, without profit or compensation to the association or company, shall be exempt from...
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Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - Internal revenue law - 1886 - 280 pages
...On circulation vided shall be assessed upon the circulation of each branch ofbrtuich banksseverally, and the amount of capital of each branch shall be considered to be the amount allotted to it. Associations or companies known as provident institutions, Exemptions a» savings-banks, savings-funds,...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 pages
...branches, the tax herein provided for shall be assessed upon the circulation of each branch, severally, and the amount of capital of each branch shall be considered to be the amount allotted to such branch ; and so much of an act entitled ' " An act to provide ways and means for the support of...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...shall be assessed upon the circula- on circulation tion of each branch severally, and the amount bauE?0 of capital of each branch shall be considered to be the amount allotted to it. The taxes on deposits and capital of banks and bankers were repealed by the act of March 3, 1883....
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History of Coinage and Currency in the United States and the ..., Volume 10

Alonzo Barton Hepburn - Coinage - 1903 - 696 pages
...branches, the duty herein provided for shall be imposed upon the circulation of the notes or bills of such branches severally, and not upon the aggregate...individuals shall also be subject to and pay a duty of one half of one per centum each half year from and after April i, 1863, upon the average amount of...
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Select Statutes and Other Documents Illustrative of the History of the ...

William MacDonald - History - 1903 - 466 pages
...branches, the duty herein provided for shall be imposed upon the circulation of the notes or bills of such branches severally, and not upon the aggregate...individuals shall also be subject to and pay a duty of one half of one per centum each half year from and after April first, eighteen hundred and sixty-three,...
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