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" 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... "
State and Local Taxation - Σελίδα 321
των National Tax Association - 1912
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The American State Reports: Containing the Cases of General Value ..., Τόμος 69

Abraham Clark Freeman - 1899 - 1082 σελίδες
...citizens of such state," et cetera. It was also provided that shares owned by nonresidents should be taxed in the city or town where the bank is located, and not otherwise. The original act required a list of shareholders to be kept open at the bank during business...

The Law of Banks and Banking: Including Acceptance, Demand and Notice of ...

John Maxcy Zane - 1900 - 864 σελίδες
...capital in the hands of individual citizens; and second, that the shares of non-residents shall be taxed in the city or town where the bank is located and not elsewhere.4 Under this law the bank may be required to pay the tax on its shares and charge the same...

Reports of Cases Argued and Adjudged in the Supreme Court of the ..., Τόμος 182

United States. Supreme Court - 1901 - 648 σελίδες
...that the shares of any national banking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county...

Reports of Cases Argued and Determined in the Appellate Court of ..., Τόμος 25

Indiana. Appellate Court - 1901 - 802 σελίδες
...that the shares of any national banking association owned by non-residents of any state shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county...

Money and Banking: Illustrated by American History

Horace White - 1902 - 500 σελίδες
...of such states, but the shares of any national bank owned by non-residents of a state shall be taxed in the city or town where the bank is located and not elsewhere. The comptroller of the currency, with the approval of the Secretary of the Treasury, shall appoint...

Annual Conference of the State Board of Tax Commissioners and the County ...

Indiana. State Board of Tax Commissioners - 1902 - 112 σελίδες
...that the shares of any national banking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing in this act is to be construed as exempting the real property of associations from either State,...

Lawyers' Reports Annotated, Τόμος 56

1902 - 1054 σελίδες
...that the shares of any national banking association owned by nonresidents of any state shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county,...

Transactions of the Commonwealth Club of California

Commonwealth Club of California - 1910 - 612 σελίδες
...assessed and taxed to the owners or holders thereof by the State Board of Equalization in the manner to be prescribed by law, in the city or town where the bank...capital stock an annual tax, payable to the State, of six tenths of one per centum upon the value thereof. The value of each share of stock in each bank,...

Biennial Report of the Wisconsin State Tax Commission to the ..., Τόμος 2

Wisconsin. Tax Commission - 1903 - 394 σελίδες
...that the shares of any national banking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county...

Reports of Cases Argued and Determined in the Supreme Court of the ..., Τόμος 14

Idaho. Supreme Court - 1908 - 922 σελίδες
...that the shares of any national banking association owned by nonresidents of any state shall be taxed in the city or town where the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county...




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