| United States. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 páginas
...to be assessed at the place where the national bank is located, subject to the restriction "that the taxation shall not be at a greater rate than is assessed...other moneyed capital in the hands of individuals," congress has limited the states to taxation upon the shares in national banks as distinguished from... | |
| Isaac Grant Thompson - 1878 - 860 páginas
...taxing all the shares of national banks located within said State, subject to the 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." Provision is thus made by Congress by which the shares... | |
| Isaac Grant Thompson - 1878 - 1018 páginas
...power of State taxation over the shares of National banks is subject only to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens. 15 Statutes at Large, p. 34. Lionberger v. Rouse. State complied,... | |
| 1878 - 442 páginas
...is in violation of the Act of Congress forbidding the taxation of national shares at a greater rate than is assessed upon other moneyed capital in the hands of individuals. There are several answers to this objection : 1st. It is not alleged in the bill that the bonds therein... | |
| 1878 - 680 páginas
...is in violation of the act of Congress forbidding the taxation of national shares at a greater rate than is assessed upon other moneyed capital in the hands of individuals. Held, No error ; the rate of taxation upon the shares should be the same or not greater than upon the... | |
| 1884 - 1912 páginas
...national banks by the states within which they are located, under two restrictions : First, tfthat the taxation shall not be at a greater rate than is assessed...other moneyed capital in the hands of individuals within such state;" and, second, "that the shares of any national banking association, owned by non-residents... | |
| 1881 - 956 páginas
...previous legislation, state taxation of national bank shares, subject to two restrictions, one of which is that such taxation "shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state." Some of the papers connected with the valuation of... | |
| 1903 - 1116 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 upon other moneyed capital In the hands of Individual citizens of such state, and that the shares of any national banking association... | |
| 1880 - 556 páginas
...by authority of the State within which the association is located," with the qualification "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 law of New York allows debt deductions in the... | |
| Irving Browne - 1880 - 638 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 upon other moneyed capital in the hands of individual citizens of such State, and that the shares of any National banking association... | |
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