...assessing taxes imposed by the authority of the State in which the association is located, but that the legislature of each State may determine and direct...manner and place of taxing all the shares of national banking associations located within the State, subject only to two restrictions : first, that the taxation...

...restriction upon the power of a State to tax tho shares of any national bank within its borders " at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State" (Rev. Stat., §5219), is intended to secure equality of valuation in the assessment of the stock, as...

...elsewhere, whether said stockholder resides in said place, town, ward or district or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals in the State; provided, thnt all banks or banking associations shall be liable for taxes...

...Statutes of the United States, power to tux shares in national banks is conferred on the State, with the restriction that the taxation shall not be at a greater rate than is assessed upon any other moneyed capital. — Miller v. Heilbron, Sup. CX Pa., Pac. Coast LJ. September 24, 1881....

...taxes imposed by authority of the state in which the banks are located, subject to 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 the state, and that the shares owned by non-residents of the state shall...

...national bank imposed by authority of the state within which the association is located, is not to be at, a greater rate than is assessed upon other...in the hands of individual citizens of such state." That the taxation imposed upon capital invested in national bank shares is no heavier than that imposed...

...local«! > '¡LIU tbe State, Biilyect only to the two restrictions, that the taxation .shall not lie ai a greater rate than is assessed upon other moneyed capital in the hands of itidi•i.ii citizens of such State, and that the shares of any national banking association owned...

...repugnant to the restriction imposed upon such taxation by the National Banking Act (USRS, § 5219); ie, that the taxation shall not be at a greater rate than...assessed upon " other moneyed capital " in the hands of individual citiznna of the State; the statute simply brings the capital invested in national banks...

...not elsewhere, whether the said stockholders 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 this state. And in making such assessment there shall also Beat estate ^ e deducted...

...taxes imposed by authority of the State in which the banks are located, subject to two restrictions : .that the taxation shall not be at a greater rate...is assessed upon other moneyed capital in the hands of individual citizens of the State, and that the shares owned by non-residents of the State shall...