 | United States. Supreme Court - 1870 - 862 lapas
...often valued and assessed by different rules, it further requires that it shall not be so included at a greater rate than is assessed upon other moneyed capital in the hands of citizens. The second proviso rnerelj 7 introduces another standard, by comparison with which the... | |
 | United States. Congress. House - 1863 - 1180 lapas
...imposed by or under State authority at the place where such bank is located, and nut elsewhere ; but not a greater rate than is assessed upon other moneyed capital in the. hands of indiiñdual citizens of such State: Provided further-, That the, tax so imposed under the laics... | |
 | 1864 - 414 lapas
...by or under 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...in the hands of individual citizens of such State : Prodded, further, That the tax so imposed, under the laws of any State, upon the shares of any of... | |
 | Iowa - 1866 - 254 lapas
...whether the holder thereof resides in such township, incorporated town or city, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals of this State, provided that the real estate of such Associations shall be subject to... | |
 | 1866 - 494 lapas
...not elsewhere, whether the said stockholder reside in said place, town or ward, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals in tins State. And in making such assessment there shall also be deducted trom the value... | |
 | 1866 - 790 lapas
...therefore, the assessment on their shares will operate as an assessment of taxes under state authority, at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the state of Ohio. They pray for an injunction against the county auditor... | |
 | United States. Supreme Court - 1867 - 732 lapas
...shares of State banks is the act of April 23d, 18GG, and by each of said acts it is provided that such taxation shall not be " at a greater rate than is...in the hands of individual citizens of such State." The two provisos of the forty-first section of the act of June 3d, 1864, respectively refer to different... | |
 | 1867 - 840 lapas
...the 41st section of the National Bank Act, prohibiting the taxation of shares by state authority " at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens." In Indiana the question of the power to tax the shares in national banks arose... | |
 | James M. Hiatt - 1868 - 438 lapas
...by or under 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...in the hands of individual citizens of such State : Provided further-, That the tax so imposed under the laws of any State upon the shares of any "of... | |
| |
and the legislature of each State may determine and direct the manner and place of 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... 
