...restriction " 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 such stock owned by a non-resident of the State shall be taxed in the city or town where tne bank is...

...in the hands of individual citizens of such state, and provided that shares owned by non-residents shall be taxed in the city or town where the bank is located and not elsewhere." 4 Laws of 1865, chap. 97, March 9. 6 City of Utica vs. Churchill, 33 NY 161. * Van Allen -•;. N'olan,...

...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,...the city or town where the bank is located, and not elsewhere.0 Congressional Basis of Authority. — It is said to have been many times held, by the Supreme...

...greater rate than is assessed upon other moneyed capital in the hands of individual citizens of sirch State, and that the shares of any national banking...the city or town where the bank is located, and not elsewhere.6 Congressional Basis of Authority. — It is said to have been many times held, by the Supreme...

...of the particular State, and 'that' the shares owned by non-residents of the State shall be tatfed in the city or town where the bank is located, and not elsewhere. Section 5219, RS united States. In assessing the shares it is not necessary to make a deduction in...

...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 bankingassociation owned by nonresidents of any State shall be taxed in the city or town where the...

...the hands of individual citizens of such state ; and second, that the shares of any national bank, owned by non-residents of any state, shall be taxed in the city or town wherein the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real...

...however, "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." The aim of this section, while it clearly concedes to each State the right to tax the shares of National...

...restrictions: that the taxation shall not be at any greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State,...national banking association owned by nonresidents shall be taxed where the bank is located, and not elsewhere. The change made in Section 3608, with...

...provides: " 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." The purpose of this, as often announced in this court, is to prevent any discrimination between national...