 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...  Supreme Court Reporter - Page 3241890Full view - About this book
 | Massachusetts. Commission on Taxation, 1874-1875 - Taxation - 1875 - 634 pages
...hands of individual citizens of such state ; and provided always, that the shares of any national bank, owned by non-residents of any state, shall be taxed in the city or town where said bank is located and not elsewhere." From an examination of these statutes, it will be seen that... | |
 | Indiana. Superior Court, Oliver Morris Wilson - Law reports, digests, etc - 1875 - 658 pages
...of individual citizens of such State ; and provided, always, that the shares of any National bank, owned by non-residents of any State, shall be taxed in the city or town where such bank is located, and not elsewhere." 15 US Statutes-at- Large, 34. 514 SUPERIOR COURT REPORTS.... | |
 | Michigan. Legislature - Michigan - 1875 - 1074 pages
...of such State: ArnJ proriilol alieayf. That the share» of any National Bank, owned by non-retidcnu of any State, shall be taxed in the city or town where said bank is located, and not elsewhere. * The real estate of State Banks, and also of National Banks,... | |
 | William Lyman Fawcett - Finance - 1876 - 300 pages
...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...property of associations from either State, county, or municipal taxes, to the same extent, according to its value, as other real property is taxed. (SEC.... | |
 | John Barbee Minor - Law - 1876 - 686 pages
...not be 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'... | |
 | North Carolina. Supreme Court - Law reports, digests, etc - 1876 - 676 pages
...other monied capital in the hands of individual .citizens of such State. The second is that shares owned by non-residents of any State shall be taxed in the city or ioim where the Sank is located and not elsewhere. Therefore, if non-resident shareholders arc not taxed... | |
 | William Lyman Fawcett - Finance - 1877 - 302 pages
...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...property of associations from either State, county, or municipal taxes, to the same extent, according to its value, as other real property is taxed. (SEC.... | |
 | William Lyman Fawcett - History - 1877 - 288 pages
...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...property of associations from either State, county, or municipal taxes, to the same extent, according to its value, as other real property is taxed. ^(SEC.... | |
 | 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
...capital in the hands of individual citizens of the State," and that those owned by non-residents " shall be taxed in the city or 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 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,... | |
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