 | United States. Supreme Court - Law reports, digests, etc - 1875 - 732 pages
...United States bonds." And the seventy-ninth section of the same act as amended, declares — "That every incorporated or other bank, and every person,...discount or for sale, shall be regarded as a bank or as a bunker, "f During the years 1869 and 1870, Clark aud others were bankers within the meaning of this... | |
 | Law - 1877 - 510 pages
...not intended. The third class described by the statute comprises those who have a place of business where stocks, bonds, bullion, bills of exchange, or...promissory notes are received for discount or for sale. The language is not " where stocks, bonds, etc., are sold," or " are held for sale." Surely Congress... | |
 | Law reports, digests, etc - 1877 - 692 pages
...not intended. The third class described by the statute comprises those who have a place of business where stocks, bonds, bullion, bills of exchange, or...promissory notes are received for discount or for sale. Surely Congress did not intend that corporations or persons who have a place of business where they... | |
 | Law - 1877 - 510 pages
...not intended. The third class described by the statute comprises those who have a place of business where stocks, bonds, bullion, bills of exchange, or...promissory notes are received for discount or for sale. The language is not " where stocks, bonds, etc., are sold," or " are held for sale." Surely Congress... | |
 | United States - Internal revenue law - 1879 - 250 pages
...bank, and every and'" banker." person, firm, or company having a place of business where credits aie opened by the deposit or collection of money or currency,...sale, shall be regarded as a bank or as a banker. SEC. 3408. There shall be levied, collected, and paid, as hereafter provided: Tax on depoa- First.... | |
 | Benjamin Vaughan Abbott - Law - 1879 - 1054 pages
...authorized to issue bills or notes for circulation. ( >hio Life Ins., &£. Co. P. Debo«, 16 How. 410, 438. subject to be paid or remitted upon draft, check,...promissory notes are received for discount, or for sale. Act of congre« of July 13, I860, § 9, 14 Stat. at L. 115. Bank-bill ; bank-note. A promissory note,... | |
 | Law reports, digests, etc - 1884 - 1902 pages
...Section 34-07 defines a bank and banker as follows : Sec. 3407. "Every incorporated or other bunk, and every person, firm, or company, having a place...sale, shall be regarded as a bank, or as a banker." Certainly, the business carried on by the defendant here must be held to be a banking business within... | |
 | Charles Putzel, H. A. Bähr - Commercial law - 1881 - 656 pages
...A. The Internal Revenue act defines the business to which the tax applies as follows : SEC. 3,407. Every incorporated or other bank, and every person,...sale, shall be regarded as a bank or as a banker. This is very plain, and if a merchant has a place of business when, money is received on deposit subject... | |
 | Law reports, digests, etc - 1890 - 1130 pages
...stocks, bonds, bullion, bills of exchange, or promissory notes; third, those having a place of business where stocks, bonds, bullion, bills of exchange, or...promissory notes are received for discount or for sale. In respect to the third class it was said : " The language of the statute is, 'where' such property... | |
 | United States. Supreme Court - Law reports, digests, etc - 1890 - 808 pages
...stocks, bonds, bullion, bills of exchange or promissory notes ; third, those having a place of business where stocks, bonds, bullion, bills of exchange, or...promissory notes are received for discount or for sale. In respect to the third class it was said : " The language of the statute is, ' where ' such property... | |
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Every incorporated or other bank, and every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced... 
