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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... "
EMERSON'S Internal Revenue Guide 1867, Containing the Law of June 30, 1864 ... - Page 64
by CHARLES N. EMERSON - 1867
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Laws of the District of Columbia, 1871-1872

District of Columbia - Law - 1872 - 437 pages
...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,...where stocks, bonds, bullion, bills of exchange, or promisssory notes are received for discount or for sale, shall be regarded as a bank or banker : Prodded,...
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COMPILIATION OF TH EINTERNAL REVENUE LAWS OF THE UNITED STATES IN FORCE ...

1873
...business where credits are opened by the deposit or collection bankor'banVer a of money or currency, subject to be paid or remitted upon draft, check,...exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a banker. * * * * * * * SEC. 110. And be it further enacted,...
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Reports of Cases Argued and Determined in the Circuit Court of ..., Volume 10

United States. Circuit Court (2nd Circuit) - Law reports, digests, etc - 1873 - 24 pages
...who should pay it, described them as persons having a place of business where, among other things, " money is advanced or loaned on stocks, bonds, bullion,...promissory notes are received for discount or sale," therefore, and irrespective of other specific provision, they are not taxable on the sales which they...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1902
...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,...exchange, or promissory notes are received for discount or for sale." In construing this section, the Supreme Court, in Selden v. Equitable Trust Comjxiny (94...
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Miscellaneous Documents: 30th Congress, 1st Session - 49th ..., Volume 1

United States. Congress. House - United States - 1873
...subject to be paid or remitted 14)011 draft, check, or order, or where money is advanced or '".inn! on stocks, bonds, bullion, bills of exchange, or promissory...exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or banker: I'rurided, That savings banks having no capital stock,...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 84

United States. Supreme Court - Law reports, digests, etc - 1874
...where credits are opened by the deposit ... of money or currency subject to be paid . . . upon tirnft, check, or order, OR where money is advanced or loaned...bonds, bullion, bills of exchange or promissory notes . . . shall be regarded as a bank." H The 110th section of the same act as amended in the same way,...
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The American Law Times Reports, Volume 2

Law reports, digests, etc - 1875
...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 promissory notes are received for .discount or for sale, shall be regarded as a bank or as a banker." 14 Stat. at Large, 115. During the years 1869...
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Cases Argued and Adjudged in the Supreme Court of the ..., Volume 21; Volume 88

United States. Supreme Court - Law reports, digests, etc - 1875
...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,...exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a bunker, "f During the years 1869 and 1870, Clark aud...
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Report of the Secretary of the Treasury on the State of the Finances

United States. Department of the Treasury - Finance, Public - 1875
...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,...bullion, bills of exchange, or promissory notes, or promissory notes are received for discount or for sale. These taxes consist, .//>.sú, of a tax of...
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United States Reports, Supreme Court: Cases Argued and ..., Volume 1; Volume 91

United States. Supreme Court - Law reports, digests, etc - 1876
...or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced on stocks, bonds, bullion, bills of exchange, or promissory...are received for discount or sale, shall be regarded as a banker under this act." Sect. 79, subd. 1. Having a place of business where deposits are received...
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