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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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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volume 6

United States. Congress. House - United States - 1876
...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, Jirxt, of a tax of oue-twenty-fourth...
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The N.Y. Weekly Digest of Cases Decided in the U.S. Supreme ..., Volume 4

Law reports, digests, etc - 1877
...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,...bonds, bullion, bills of exchange, or promissory notes 'are received for discount or for sale, shall be regarded as a bank or banker." The first class is...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - Local taxation - 1877 - 751 pages
...by the deposit or collection of money, subject to be paid or remitted on draft, check or order; (5) where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes ; (c) or where such securities are received for discount or sale. The tax on banks and bankers is one...
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Albany Law Journal, Volume 16

Law - 1877
...state of facts expressly repels any such claim. The second class are those who have a place of business where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes. It is contended on behalf of the plaintiff In error that the company is included in this class, because...
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Albany Law Journal, Volume 16

Law - 1877
...state of facts expressly repele any such claim. The second class are those who have a place of business where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes. It is contended on behalf of the plaintiff in error that the company is included in this class, because...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1879
...having a place of business where credits aie 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 banker. SEC. 3408. There shall be levied, collected,...
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Dictionary of Terms and Phrases Used in American Or English ..., Volume 1

Benjamin Vaughan Abbott - Law - 1879
...authorized to issue bills or notes for circulation. ( >hio Life Ins., &£. Co. P. DeboĞ, 16 How. 410, 438. subject to be paid or remitted upon draft, check,...or promissory notes are received for discount, or for sale. Act of congreĞ of July 13, I860, § 9, 14 Stat. at L. 115. Bank-bill ; bank-note. A promissory...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 21-22

Law reports, digests, etc - 1884
...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 on bullion or stocks, bonds, etc., shall be regarded as a bank or banker. This defendant had a place...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 241-242

Law reports, digests, etc - 1917
...other bank, having a place of business where credits are opened by the deposit of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is loaned, shall be deemed a banker. A trust company, chartered to do a banking as well as a trust company...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

Law reports, digests, etc - 1920
...having a place of business where credits nre opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where mouey is advanced or loaned on stocks, bonds, bullion, bills of exchange, * * * or where stocks, bonds,...
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