 | United States. Circuit Court (2nd Circuit) - 1883 - 636 σελίδες
...provides, that the taxation of the shares of national banking associations located in a State " shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State," shareholders in national banks may be taxed by the State laws at a higher rate than is imposed upon... | |
 | United States. Circuit Court (7th Circuit), Josiah Hooker Bissell - 1883 - 636 σελίδες
...taxation by the different states of the shares of stock in national hanking associations shall not be at a greater rate than is assessed upon other moneyed...capital in the hands of individual citizens of such states.1 This is a bill filed by the plaintiff to restrain, by injunction, the collection of a tax... | |
 | United States. Circuit Court (9th Circuit) - 1883 - 106 σελίδες
...the assessment of taxes imposed by authority of the State in which the banks are located, subject to two restrictions; that the taxation shall not be at...rate than is assessed upon other moneyed capital in the hands of individual citizens of the State, and that the shares owned by non-residents of the State... | |
 | Boston (Mass.). Office of the Mayor - 1883 - 586 σελίδες
...the Revised Statutes, which requires that the taxation of the shares of National Banks " shall not be at a greater rate than is assessed upon other moneyed capital in the hands of the individual citizens of such State." The mode of taxation differing in the various... | |
 | 1902 - 988 σελίδες
...the states to assess and tax the shares of shareholders in national banks, with the limitations only act, in the same manner as though the property to which such appoi upon other moneyed capital ¡n the hands of individual citizens of such state;" and that the shares... | |
 | United States. Congress. House. Banking and Currency Committee - 1933 - 1058 σελίδες
...imposed upon the shares, business income and/or property of State banks. In case of a tax on shares, the shares of any national banking association owned by nonresidents of any State shall be taxed by the district or by the State where the association is located and not elsewhere; and such association... | |
 | 1921 - 1186 σελίδες
...each State may determine and direct the manner and place of taxing all the shares of national hanking associations located within the State, subject only...the two restrictions, that the taxation shall not bo at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens... | |
 | United States. Congress. House. Committee on Banking and Currency - 1934 - 92 σελίδες
...imposed upon the shares, business income and/or property of State banks. In case of a tax on shares, the shares of any national banking association owned by nonresidents of any State shall be taxed by the district or by the State where the association is located and not elsewhere; and such association... | |
 | 1900 - 1182 σελίδες
...of section 5219 of the Revised Statutes of the United States, the material portion of which provides "that the taxation shall not be at a greater rate...in the hands of individual citizens of such state." The power of a state to tax a national bank and Its stockholders has been considered and construed... | |
 | Minnesota Tax Commission (1907-1939) - 1915 - 350 σελίδες
...association is located; but the legislature of each state may determine and direct the manner and place of taxing all the shares of national banking -associations...the shares of any national banking association owned toy non-residents of any state shall be taxed in the city or town where the bank is located, and not... | |
| |
... that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state... 
