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 - Page 64by Charles Noble Emerson - 1867 - 401 pagesFull view - About this book
| District of Columbia - Law - 1872 - 454 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,... | |
| United States - 1873 - 228 pages
...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,... | |
| United States. Circuit Court (2nd Circuit) - Law reports, digests, etc - 1873 - 626 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... | |
| United States. Department of Justice - Attorneys general's opinions - 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,...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... | |
| United States. Congress. House - United States - 1873 - 1052 pages
...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,... | |
| United States. Supreme Court - Law reports, digests, etc - 1874 - 738 pages
...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,... | |
| Law reports, digests, etc - 1875 - 788 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,...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... | |
| United States. Supreme Court - Law reports, digests, etc - 1875 - 732 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,...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... | |
| United States. Department of the Treasury - Finance, Public - 1875 - 926 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,...bullion, bills of exchange, or promissory notes, or promissory notes are received for discount or for sale. These taxes consist, .//>.s£, of a tax of... | |
| United States. Supreme Court - Law reports, digests, etc - 1876 - 802 pages
...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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