 | United States. Congress. House. Committee on Banking and Currency - 1932 - 152 páginas
...sub.. division (c) of this clause. (b) In the case of a tax on said shares the tax imposed shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State coming into competition with the business of national banks : Provided, That bonds, notes, or other... | |
 | United States. Congress. Senate. Banking and Currency Committee - 1932 - 160 páginas
...in subdivision (c) of this clause. (b) In the case of a tax on said shares the tax imposed shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State coming into competition with the business of national banks : Provided, That bonds, notes, or other... | |
 | United States. Congress. House. Committee on Banking and Currency - 1932 - 156 páginas
...States to tax the value of the shares of national banks as personal property, " but not a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State," with a provision that the tax so levied " shall not exceed the rate imposed upon the shares of any... | |
 | 1927 - 444 páginas
...Taxation of National Bank Shares. State taxation of national bank shares, "provided that the tax shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens," was early sanctioned by Congress. And while the judicial construction... | |
 | 1921 - 1186 páginas
...within the State, subject only to the two restrictions, that the taxation shall not bo 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 by nonresidents of any State shall be... | |
 | 1900 - 1174 páginas
...section of the national bank act, which provides as follows as to the tax: "But not at a greater rate than Is assessed upon other moneyed capital In the hands of individual citizens of such state." Now section 5219, Rev. St. US Mr. Justice Nelson said In this connection: "It is argued that the assessment... | |
 | Minnesota Tax Commission (1907-1939) - 1915 - 350 páginas
...national banking -associations located within the state subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed...in the hands of individual citizens of such state, and that the shares of any national banking association owned toy non-residents of any state shall... | |
 | 1923 - 994 páginas
...National banks by the States, Section 5219 of the Revised Statutes of the United States provided that "the taxation shall not be at a greater rate than is assessed...capital in the hands of individual citizens of such States." Section 5219 of the Revised Statutes of the United States, as amended in 1923, permitted the... | |
 | 1897 - 1212 páginas
...Vt.i (Vt. of the nntional banking act as provides that taxation on shares of national banks shall not be at a greater rate than is assessed upon other moneyed capital In the hands of individuals, and void as to the shares of national banks. Mr. Justice Miller, In delivering... | |
 | United States. Office of Commissioner of Internal Revenue - 1959 - 316 páginas
...State authority, at the place where such bank is located and not elsewhere, but not at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State. (2) Provided further, That the tax so imposed under the laws of any State upon the shares of any of... | |
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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... 
