 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
 | United States. Internal Revenue Service - Internal revenue law - 1906 - 304 pages
...the deposit or the collection of money or currency subject to be paid or remitted upon draft, cheek, or order, or where money is advanced or loaned on...bonds, bullion, bills of exchange or promissory notes, etc., shall be regarded as a bank or a banker. (TD; August. 4, 1866.) Income tax paid by officers and... | |
 | Harvey White Magee - Banking law - 1906 - 864 pages
...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... | |
 | Florida - Law - 1907 - 1018 pages
...deposit or collection of money or currency, subject to be paid or remitted upon drafts, checks or orders or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory note, or received for discount or for sale, shall be regarded as a bank or bankers, and subject as... | |
 | James Parker Hall, James De Witt Andrews - Law - 1910 - 484 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,...bills of exchange, or promissory notes," [or where such are received for discount or sale] (8). § 9. Deposits are property of bank. The fundamental feature... | |
 | James Parker Hall, James De Witt Andrews - Law - 1910 - 484 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,...bills of exchange, or promissory notes," [or where such are received for discount or sale] (8). § 9. Deposits are property of bank. The fundamental feature... | |
 | Willis Seaver Paine - Banking law - 1910 - 874 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 order, or where the money is advanced or loaned on stocks, bonds; bullion, bills of exchange, or promissory notes,... | |
 | United States - Internal revenue law - 1911 - 550 pages
...having a place of business where credits are opened Iby 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. Who are bankers under this section? (Selden v.... | |
 | Francis Buchanan Tiffany - Banking law - 1912 - 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,...where money is advanced or loaned on stocks, bonds, lullion. bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange,... | |
 | United States. Supreme Court - Law reports, digests, etc - 1913 - 1140 pages
...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... | |
 | William Mark McKinney, Burdett Alberto Rich - Law - 1914 - 1424 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...exchange or promissory notes are received for discount or for sale." A person is held to be a banker within the meaning of such a provision where he makes it... | |
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