| Michigan. Legislature - 1867 - 332 páginas
...associations, held by any person or body incorporate, from being included in the valuation of the-personal ^property of such person or corporation in the assessment...individual citizens of such State: Provided further, That the tax so imposed under the laws of any State shall not exceed the rate imposed upon the shares... | |
| United States. Supreme Court - 1867 - 732 páginas
...National Bank Act. After referring to the taxation of these shares by State authority, it provides : " But not at a greater rate than is assessed upon other...capital in the hands of individual citizens of such States." It is argued that the assessment upon the shares of the relator is at a greater rate than... | |
| Michigan. Legislature. Senate - 1867 - 1016 páginas
...held by any person or body incorporate, from being included in the valuation of the personal Fproperty of such person or corporation in the assessment of taxes imposed by or under Stato authority, at the place where such bank is located, and not elsewhere, but not at a greater rate... | |
| James M. Hiatt - 1868 - 438 páginas
...nothing in this act shall be construed to" prevent all the shares in any of the said associations, held by any person or body corporate from being included...individual citizens of such State : Provided further, That the tax so imposed under the laws of any State upon the shares of any *of the associations authorized... | |
| Indiana. Supreme Court, Horace E. Carter, Albert Gallatin Porter, Gordon Tanner, Benjamin Harrison, Michael Crawford Kerr, James Buckley Black, Augustus Newton Martin, Francis Marion Dice, John Worth Kern, John Lewis Griffiths, Sidney Romelee Moon, Charles Frederick Remy - 1868 - 624 páginas
...nothing in this act shall be construed to prevent all the shares in any of the said associations, held by any person or body corporate, from being included...individual citizens of such state. Provided, further, that the tax so imposed under the laws of any state, upon the shares of any of the associations authorized... | |
| Iowa. General Assembly - 1868 - 1088 páginas
...shall be construed to prevent all the shares in any of the said associations, held by any person or (3) body corporate from being included in the valuation...elsewhere, but not at a greater rate than is assessed upon other monied capital in the hands of individual citizens of tuch Slate. Provided, further, That... | |
| John Norton Pomeroy - 1868 - 570 páginas
...nothing in this act shall be construed to prevent all the shares in any of said associations, held by any person or body corporate, from being included...assessment of taxes imposed by or under state authority." Farther provisions were inserted to prevent the states from discriminating, in the imposition of such... | |
| 1868 - 424 páginas
...nothing in this act shall be construed to prevent all the shares in any of the said associations, held by any person or body corporate, from being included in the valuation of personal property of such person or corporation, in the assessment of taxes imposed by or under State... | |
| New York (State) - 1868 - 912 páginas
...act of congress mentioned in section one of this act, held by any person or body corporate shall be included in the valuation of the personal property of such person or body corporate or corporation, in the assessment of taxes in the town or ward where such banking association... | |
| New York (State). Court of Appeals, Joel Tiffany - 1868 - 858 páginas
...the shares in any of the said banking associations, held by any person or body corporate, should be included in the valuation of the personal property of such person or body corporate in the assessment of taxes in the town or ward where such banking association is located,... | |
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