 | Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...banks. Definition of words " bank:' and " banker." SEC. 3407. Every incorporated or other bank, and1 every person, firm, or company having a place of business...sale, shall be regarded as a bank or as a banker. The requisites of a bank or banker under this section pointed out. Selden v. Equitable Trust Company,... | |
 | Law reports, digests, etc - 1895 - 1190 pages
...on stocks, bonds, bullion, bills of exchange, or promissory notes or where stocks, bonds, bâillon, bills of exchange, or promissory notes are received...sale, shall be regarded as a bank or as a banker." The case of State v. Louisiana Savings Co., 12 La. Ann. 508, was this: The institution had, in a panic,... | |
 | United States - Internal revenue law - 1900 - 482 pages
...other batik, and every wd».a person, firm, or company having a place of business where ami ''banker. credits are opened by the deposit or collection of...sale, shall be regarded as a bank or as a banker. In regard to special tax imposed on bankers by act of June 13, 1898, see page 133. Who are bankers... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1901 - 392 pages
...paper. Section 3407 of the Revised Statutes defines a bank or a banker as "a place of business * * * where money is advanced or loaned on stocks, bonds,...promissory notes are received for discount or for sale." In construing this section, the Supreme Court, in Selden». Equitable Trust Company (94 US, 419), holds... | |
 | United States. Department of Justice - Administrative law - 1902 - 768 pages
...paper. Section 3407 of the Revised Statutes defines a bank or a banker as "a place of business * * * where money is advanced or loaned on stocks, bonds,...promissory notes are received for discount or for sale." In construing this section, the Supreme Court, in Selden v. Equitable Trust Company (94 US, 419), holds... | |
 | International Correspondence Schools - Banks and banking - 1903 - 646 pages
...titles. 2 Bouv. Law Dlet. For notice of copyright, see puge immediately tollounng the title pa£e 4 incorporated or other bank, and every person, firm,...sale, shall be regarded as a bank or as a banker.'" A company which merely lends its own money, taking bonds and mortgages therefor, and selling these... | |
 | Law reports, digests, etc - 1903 - 1256 pages
...upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bille of exchange, or promissory notes, or where stocks,...promissory notes are received for discount or for sale, are regarded as banks." Articles 3 and 11 of the articles of incorporation of the American Loan & Trust... | |
 | United States. War Department - 1904 - 770 pages
...ARTICLE X. BANKS AND BANKERS. SEC. 110. Every incorporated or other bank, and every person, association, or company having a place of business where credits...notes are received for discount or for sale, shall inregarded as a bank or banker. SEC. 111. There shall be levied, collected, and paid as hereinafter... | |
 | United States. War Department - 1904 - 764 pages
...ARTICLE X. BANKS AND BANKERS. SEC. 110. Every incorporated or other bank, and every person, association, or company having a place of business where credits...notes are received for discount or for sale, shall b« regarded as a bank or banker. SEC. 111. There shall be levied, collected, and paid as hereinafter... | |
 | Law - 1904 - 762 pages
...currency subject to be paid or remitted upon draft, check, or order, or where money is •idvanced or loaned on stocks, bonds, bullion, bills of exchange,...notes are received for discount or for sale, shall l>e regarded as a bank or banker. SEC. 111. There shall be levied, collected, and paid as hereinafter... | |
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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... 
