 State, subject only to the two restrictions, 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, and that the shares of any national banking association owned...  The Federal Reporter - Σελίδα 1591891Πλήρης προβολή - Σχετικά με αυτό το βιβλίο
 | Massachusetts. Commission on Taxation, 1874-1875 - 1875 - 634 σελίδες
...hands of individual citizens of such state ; and provided always, that the shares of any national bank, owned by non-residents of any state, shall be taxed in the city or town where said bank is located and not elsewhere." From an examination of these statutes, it will be seen that... | |
 | Indiana. Superior Court, Oliver Morris Wilson - 1875 - 658 σελίδες
...of individual citizens of such State ; and provided, always, that the shares of any National bank, owned by non-residents of any State, shall be taxed in the city or town where such bank is located, and not elsewhere." 15 US Statutes-at- Large, 34. 514 SUPERIOR COURT REPORTS.... | |
 | Michigan. Legislature - 1875 - 1074 σελίδες
...of such State: ArnJ proriilol alieayf. That the share» of any National Bank, owned by non-retidcnu of any State, shall be taxed in the city or town where said bank is located, and not elsewhere. * The real estate of State Banks, and also of National Banks,... | |
 | John Barbee Minor - 1876 - 686 σελίδες
...not be at a greater rate than upon other monied capital, and that the shares of nonresidents of the State shall be taxed in the city or town where the bank is located, and not elsewhere. (2 Bright. Dig. 61, § 41 ; 15 US Stats. 34; Rev. Stats. US p. 1015, § 5219 ; Tappan v. Merchants'... | |
 | North Carolina. Supreme Court - 1876 - 676 σελίδες
...other monied capital in the hands of individual .citizens of such State. The second is that shares owned by non-residents of any State shall be taxed in the city or ioim where the Sank is located and not elsewhere. Therefore, if non-resident shareholders arc not taxed... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - 1901 - 614 σελίδες
...capital in the hands of individual citizens of the State," and that those owned by non-residents " shall be taxed in the city or town where the bank is located, and not elsewhere." Examination and comparison will show that the several sections of the constitution and revised statutes... | |
 | William Henry Burroughs - 1877 - 970 σελίδες
...shall be taxed in the State where the bank is located, and if owned by non-residents of that State, in the city or town where the bank is located, and not elsewhere.1 This act of Congress gives to the shares of national banks, for the purpose of taxation,... | |
 | Isaac Grant Thompson - 1878 - 1018 σελίδες
...shares of the National banks "located" within said State, and that the shares of any National bank owned by non-residents of any State shall be taxed in the city or town where such bank is " located." Section 50 of the act of 1864 provides that an association may apply to the... | |
 | Henry Edward Wallace - 1879 - 676 σελίδες
...held to mean the State within which the bank is located ; " and further provides, that the shares " owned by non-residents of any State shall be taxed...town where the bank is located, and not elsewhere;" US Statutes at Large, 40th Cong., p. 34. In some of the States, as in Illinois, the place where national... | |
 | 1903 - 1116 σελίδες
...restrictions 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,...town where the bank Is located, and not elsewhere." It cannot be doubted that the state, in the taxation of shares of stock in national banking associations,... | |
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