 | Iowa. Supreme Court - 1892 - 882 páginas
...authorizes the states to tax these banks, and contains the restriction "that the taxation shall not be at a greater rate than is assessed on other moneyed...in the hands of individual citizens of such state." The same statute authorizes the taxation of the real estate held by such banks "to the same extent,... | |
 | John Lewis - 1892 - 846 páginas
...other moneyed capital" construed. The provision in section 5219 above, "that the taxation shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such state," is not violated by Revised Statutes of Montana, division 5, chapter 53, section 1003, providing that... | |
 | George Mathewes Coffin - 1893 - 186 páginas
...each State may determine and direct; with these restrictions, however, "that the taxation shall not be at a greater rate than is assessed upon other moneyed...of such State, and 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... | |
 | Washington (State). Supreme Court, Eugene Genroy Kreider - 1893 - 708 páginas
...associations located within the state, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed...of such state, and 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... | |
 | George Sewall Boutwell - 1895 - 458 páginas
...not perceive how the case can be distinguished from that of the Bank of Commerce." tax should " not be at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such State," and (2) that the shares owned by non-residents of the State should be assessed in the towns where the banks... | |
 | California. Commission for Revision and Reform of the Law - 1896 - 336 páginas
...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, and that the shares of any national banking association owned by nonresidents shall be taxed where the bank is located, and not elsewhere.... | |
 | Robert Cushing Cumming - 1896 - 622 páginas
...restrictions, that the taxation shall not be a srrcater 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 by nonresidents of any State shall be taxed in the city or town where the... | |
 | Henry Campbell Black - 1897 - 860 páginas
...individual shareholders, are taxable by the states,20 provided, however, that such taxation shall not be at a greater rate than is assessed upon other moneyed...of such state, and that the shares of any national bank owned by nonresidents of any state shall be taxed in the city or town where the bank is located... | |
 | Henry Osborn Taylor - 1898 - 978 páginas
...associations located within the state, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed...of such state, and 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... | |
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... 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... 
